1 CGHC010384212025 2026:CGHC:37600 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 129 of 2025 1 - Jagdalpur Cement Products Geedam Road, Pandripani, Jagdalpur, Bastar Chhattisgarh 494001, Represented By Its Proprietor Shri Ghanshyam Sharma, Aged About 69 (Sixty-Nine) Years, S/o Ram Kumar Sharma, R/o Shanti Nagar, Jagdalpur, Bastar, Chhattisgarh 494001 2 - Ghanshyam Sharma S/o Ram Kumar Sharma Aged About 69 Years (Sixty-Nine) Years, R/o Shanti Nagar, Jagdalpur, Bastar, Chhattisgarh 494001 ... Petitioner(s) versus 1 - Principal Commissioner Central Goods And Services Tax And Central Excise, Gst Building, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh 492001 2 - Additional Commissioner (Appeals) Central Goods And Services Tax And Central Excise, Gst Building, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh 492001 3 - Superintendent Central Goods And Services Tax And Central Excise, Range-V, Division- Iv, Shanti Nagar, Jagdalpur, 494001 ... Respondent(s) For Petitioners : Mr. Prashant Dadsena, Advocate. For Respondents : Mr. A.S. Kachhawaha, Advocate. Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board NIRMALA RAO 2 21/08/2026 1. At the outset, learned counsel appearing for the petitioners prays that the petitioners 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 have no objection to the said prayer. 3. Permission granted. 4. Accordingly, the present writ petition is hereby disposed of, granting liberty to the petitioners to prefer an appeal before the GST Appellate Tribunal within a period of 30 days from today, along with an application for grant of stay and the interim relief granted by this Court shall continue to operate for a further period of 30 days. Sd/- Rakesh Mohan Pandey JUDGE Nimmi