1 CGHC010229762025 2026:CGHC:36837 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 86 of 2025 1 - M/s. Prakash Industries Limited Through Its Authorized Officer, Shri Arun Kumar Singh Aged About 58 Years, S/o Late Shiv Dayal Singh, Assistant Vice President (Corporate Affairs) Having Its Head Office At Champa, District Janjgir-Champa, Chhattisgarh. --- Petitioner(s) versus 1 - State Of Chhattisgarh Through Secretary, Department Of Finance Government Of Chhattisgarh, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, Raipur, District Raipur, Chhattisgarh. 2 - Commissioner State Goods And Services Tax, G.S.T. Department, North Block, Sector- 19, Atal Nagar, Naya Raipur, Tehsil And District Raipur, Chhattisgarh. 3 - Joint Commissioner (Appeals), State Goods And Services Tax, Tehsil And District Bilaspur, Chhattisgarh. 4 - Assistant Commissioner State Tax (G.S.T.), Circle No. 7, Tehsil And District Raipur, Chhattisgarh. --- Respondent(s) WITH WPT No. 97 of 2025 1 - M/s. Prakash Industries Limited Through Its Authorized Officer, Shri Arun Kumar Singh Aged About 58 Years S/o Late Shiv Dayal Singh, Assistant Vice President (Corporate Affairs) Having Its Head Office At Champa, District Janjgir-Champa Chhattisgarh ---Petitioner(s) Versus 1 - State Of Chhattisgarh Through Secretary, Department Of Finance, Government Of Chhattisgarh, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, Raipur, District Raipur Chhattisgarh Digitally signed by AJINKYA PANSARE Date: 2026.08.19 10:15:11 +0530 2 2 - Commissioner State Goods And Services Tax, Gst Department, North Block, Sector-19, Atal Nagar, Naya Raipur, Tehsil And District Raipur Chhattisgarh 3 - Joint Commissioner, (Appeals) State Goods And Services Tax, Tehsil And District Bilaspur, Chhattisgarh 4 - Assistant Commissioner State Tax (Gst), Circle No. 7, Tehsil And District Raipur, Chhattisgarh --- Respondent(s) For Petitioner : Mr. Pranjal Agrawal, Advocate For Respondents : Ms. Anuradha Jain, Dy. G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 18.8.2026 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. 2) Learned counsel appearing for the respondents has no objection to the said prayer. 3) Permission granted. 4) Accordingly, this writ petition is 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