1 CGHC010196302023 2026:CGHC:37601 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 172 of 2023 1 - Jugal Kishore Kesharwani S/o. Late Shri C.L. Kesharwani, Aged About 60 Years R/o. Ward No. 21 Near Darji Mandir, Gondpara, District - Bilaspur Chhattisgarh --- Petitioner(s) versus 1 - State Of Chhattisgarh Through The Secretary, Department Of Commercial Tax, Gst Department, Mantralaya, Mananadi Bhawan, Nawa Raipur, Atal Nagar, Raipur District Raipur Chhattisgarh 2 - The Joint Commissioner (Appeal), State Tax Bilapsur, H.Q. In Front Of New Hi- Tech Bus Stand, Ambe Plaza, 2nd Floor, Room No. 34 And 35, Tifra Bilaspur, District Bilaspur Chhattisgarh 3 - The Prescribed Authoriyt/ Assistant Commissioner, State Tax Bilaspur, Circle -2, H.Q. In Front Of New Hi- Tech Bus Stand, Ambe Plaza, 2nd Floor, Room No. 34 And 35, Tifra Bilaspur, District Bilaspur Chhattisgarh --- Respondent(s) WITH WPT No. 173 of 2023 1 - Jugal Kishore Kesharwani S/o. Late Shri C.L. Kesharwani, Aged About 60 Years R/o. Ward No. 21 Near Darji Mandir, Gondpara, District - Bilaspur Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through The Secretary, Department Of Commercial Tax, Gst Department, Mantralaya, Mananadi Bhawan, Nawa Raipur, Atal Nagar, Raipur District Raipur Chhattisgarh Digitally signed by AJINKYA PANSARE Date: 2026.08.21 14:28:01 +0530 2 2 - The Joint Commissioner (Appeal,) State Tax Bilapsur, H.Q. In Front Of New Hi-Tech Bus Stand, Ambe Plaza, 2nd Floor, Room No. 34 Nad 35, Tifra, Bilaspur, District Bilaspur Chhattisgarh 3 - The Prescribed Authority/assistant Commissioner, State Tax Bilaspur, Circle -2, H.Q. In Front Of New Hi-Tech Bus Stand, Ambe Plaza, 2nd Floor, Room No. 34 Nad 35, Tifra, Bilaspur, District Bilaspur Chhattisgarh --- Respondent(s) WITH WPT No. 171 of 2023 1 - Jugal Kishore Kesharwani S/o Late Shri C.L. Kesharwani Aged About 60 Years R/o Ward No. 21, Near Darji Mandir, Gondpara, District Bilaspur (C.G.) ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through The Secretary, Department Of Commercial Tax Gst Department, Mantralaya, Mahanadi Bhawan, Nawa Raipur, Atal Nagar, Raipur District Raipur (C.G.) 2 - The Joint Commissioner (Appeal) State Tax Bilaspur, H.Q. In Front Of New Hi-Tech Bus Stand, Ambe Plaza, 2nd Floor, Room No. 34 And 34, Tifra, Bilaspur, District Bilaspur (C.G.) 3 - The Prescribed Authority/assistant Commissioner State Tax Bilaspur, Circle-2, H.Q. In Front Of New Hi-Tech Bus Stand, Ambe Plaza, 2nd Floor, Room No. 34 And 35, Tifra, Bilaspur, District Bilaspur (C.G.) --- Respondent(s) For Petitioner : Ms. Juhi Anguriya, Advocate For Respondents : Mr. Ajay Kumrani, P.L. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 21.8.2026 1) At the outset, learned counsel appearing for the petitioner prays that the petitioner may be permitted to prefer respective appeals before the GST Appellate Tribunal, as the said Tribunal is now functional. 3 2) Learned counsel appearing for the respondents has no objection to the said prayer. 3) Permission granted. 4) Accordingly, these writ petitions are hereby disposed of, granting liberty to the petitioner to prefer respective appeals before the GST Appellate Tribunal. If the petitioner prefers respective appeals, it is expected that the Tribunal shall consider and decide the same expeditiously, strictly in accordance with law. Sd/- (Rakesh Mohan Pandey) JUDGE A j i n k y a