1 CGHC010075972022 2026:CGHC:37352 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 47 of 2022 M/s Prateek Sales Associates Having Its Office At , 3-B, Heavy Industrial Area, Hathkhoj, Bhilai District Durg, Chhattisgarh, Through Its Proprietor, Shri Satish Kumar Agrawal. --- Petitioner versus 1 - The Joint Commissioner (Appeal) State Tax, (GST) Division Durg, District Durg, Chhattisgarh. 2 - The Assistant Commissioner Of State Tax (GST) Durg Circle - 2, District Durg, Chhattisgarh. 3 - M/s Singh Traders Through Its Proprietor, Having Its Office At Shop No. 158, Vending Zone Market , Basanti Colony, Rourkela, District Sundergarh, Odisha. 4 - M/s Ganesh Enterprises Through Its Proprietor Having Its Office At, Mahupali, Rourkela, Odisha. --- Respondent(s) WPT No. 57 of 2022 M/s Prateek Sales Associates Having Its Office At, 3- B, Heavy Industrial Area, Hathkhoj, Bhilai District Durg, Chhattisgarh Through Its Proprietor, Shri Satish Kumar Agrawal. ---Petitioner Versus 1 - The Joint Commissioner (Appeal) State Tax, (G S T) Division Durg, District Durg Chhattisgarh. 2 - The Assistant Commissioner Of State Tax (G S T) Durg Circle- 2, District Durg, Chhattisgarh. --- Respondent(s) with WPT No. 63 of 2022 2 M/s Prateek Sales Associates Having Its Office At, 3 B, Heavy Industrial Area, Hathkhoj, Bhilai, District Durg, Chhattisgarh, Through Its Proprietor, Shri Satish Kumar Agrawal, District : Durg, Chhattisgarh. ---Petitioner Versus 1 - The Joint Commissioner (Appeal) State Tax, (G.S.T.) Division Durg, District Durg, Chhattisgarh, District : Durg, Chhattisgarh 2 - The Assistant Commissioner Of State Tax (G.S.T.) Durg Circle 2, District Durg, Chhattisgarh, District : Durg, Chhattisgarh 3 - Anantbhuja Constructions Pvt. Limited, Through Its Director, Having Its Office At Plot No. M 10, Phase 1, Chhend, Rourkela, Odisha, Orissa. --- Respondent(s) For Petitioner(s) : Mr. Ashish Mittal, Advocate, holding the brief of Mr. Ankit Singhal, Advocate For Respondent(s)/State : Ms. Anuradha Jain, Deputy Government Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 20/08/2026 1. At the outset, learned counsel appearing for the petitioner(s) would pray that the petitioner(s) 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 respondent(s)/State has no objection to the said prayer. 3. Permission granted. 4. Accordingly, the present writ petitions are hereby disposed of, granting liberty to the petitioner(s) to prefer an appeal before the GST Appellate Tribunal within a period of 30 days from today. Sd/- Rakesh Mohan Pandey JUDGE Nadim