1 CGHC010348242026 2026:CGHC:43980 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 946 of 2026 1 - Amit Kumar Khatri Son Of Shri Sewak Ram Khatri Aged About 40 Years Proprietor - M/s Satyam The Cake Shop, Gurunanak Nagar, Police Station, Mohan Nagar, Durg, Tehsil And District Durg Chhattisgarh P I N 491001 ... Applicant versus 1 - The State Of Chhattisgarh Through Joint Commissioner (Appeal), State Tax, Vanijyakar Bhawan, Durg, District Durg Chhattisgarh 2 - The Assistant Commissioner Of State Tax Durg-4, Vanijyakar Bhawan, Durg, District Durg Chhattisgarh ---- Respondents For Applicant : Mr. Mohit Kumar, Advocate For State : Mr. Kawaljeet Singh Saini, Dy. GA Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 12.10.2026 1) Heard. 2) The applicant has preferred this MCC application seeking modification/recall of the order dated 13.08.2026 passed in WPT No. 275 of 2022, whereby the writ petition was dismissed as withdrawn. 3) Mr. Mohit Kumar, learned counsel appearing for the applicant -2- would submit that due to an inadvertent typographical error, the writ petition was dismissed as withdrawn, whereas the petitioner had sought permission to prefer an appeal before the GST Appellate Tribunal, which is now functional. He would submit that the writ petition ought to have been disposed of by granting liberty to the petitioner to prefer an appeal before the Tribunal within 30 days, along with an application for stay, with the interim relief continuing for a further period of 30 days. 4) Learned counsel appearing for the non-applicants would not oppose the submission. 5) Heard. 6) Having considered the submissions, the MCC is allowed. The order dated 13.08.2026 passed in WPT No. 275 of 2022 is modified to the extent that the writ petition shall stand disposed of with liberty to the petitioner to prefer an appeal before the GST Appellate Tribunal within 30 days from today, along with an application for stay. The interim relief granted by this Court shall continue to operate for a further period of 30 days. 7) This order shall form part of the order dated 13.08.2026 passed in WPT No. 275 of 2022. Sd/- (Rakesh Mohan Pandey) Judge Rekha