1 CGHC010064842023 2026:CGHC:29798 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 45 of 2023  Mr. Kamal Kalwani S/o Late Shri Rajpal Kalwani Aged About 50 Years R/o Karbala Road, Old Bus Stand, Bilaspur, Chhattisgarh. Proprietor Of M/s Ujala Rubber Industries. ... Petitioner(s) versus 1. Joint Commissioner (Appeals) State Tax Bilaspur, Chhattisgarh. 2. Assistant Commissioner State Tax (Gst), Circle-2, Bilaspur, Chhattisgarh. ... Respondent(s) For Petitioner : Mr. Ankit Singhal, Advocate For Respondents : Mr. Ajay Kumarani, P.L. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 14.7.2026 1) At the outset, learned counsel appearing for the petitioner prays that the petitioner may be permitted to prefer an appeal before the GST Appellate Tribunal, as the said Tribunal is now functional. 2) Learned counsel appearing for the respondents has no objection to the said prayer. 3) Permission granted. Digitally signed by AJINKYA PANSARE Date: 2026.07.15 11:19:29 +0530 2 4) Accordingly, this writ petition is hereby disposed of, granting liberty to the petitioner to prefer an appeal before the GST Appellate Tribunal within a period of 30 days from today, along with application for grant of stay and the interim relief granted by this Court shall continue to operate till disposal of application for grant of stay. Sd/- (Rakesh Mohan Pandey) JUDGE A j i n k y a