CGHC010529162025 2026:CGHC:39212 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 205 of 2025 1 - M/s Gm Sons Through Its Partner, Aditya Malge, S/o Vijay Malge, Aged About 35 Years, R/o House No. 427, Lalu Ram Colony, Korba District Korba (C.G.) ... Petitioner versus 1 - State Of Chhattisgarh Through Secretary, Department Of Commercial Tax/ Gst, Mantralaya, Mahanadi Bhawan, New Raipur, District Raipur (C.G.) 2 - Joint Commissioner (Appeal) State Tax Bilaspur, District Bilaspur (C.G.) 3 - Assistant Commissioner, Circle Ii, C.G. Good And Service Tax, Korba Division, District Korba (C.G.) ---- Respondents For Petitioner : Mr. Amit Soni, Advocate For State : Mr. Ajay Kumrani, Panel Lawyer Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 07.09.2026 1. Heard. 2. Mr. Kumrani, learned Panel Lawyer appearing for the State would submit that the impugned order passed by the Joint Commissioner (Appeals) under the provisions of Section 107 of the CGST Act, 2017 is appealable before the GST Tribunal in accordance with the provisions of Section 112 of the Act of 2017 and, therefore, the writ petition is not maintainable. -2- 3. Having considered the fact that the impugned order is appealable before the GST Tribunal, this petition is disposed of, reserving liberty in favour of the petitioner to prefer a duly constituted appeal within a period of 30 days from today, raising all available grounds and in turn, the learned Tribunal is directed to decide the appeal within a further period of 60 days in an objective manner, strictly in accordance with law. 4. The interim relief granted earlier shall continue till disposal of the appeal. Sd/- (Rakesh Mohan Pandey) Judge Rekha