Authority: High Court of Chhattisgarh at Bilaspur

Order Date: 03 July 2026

Case Overview

  • Petitioner: Principal Commissioner CGST and Central Excise, GST Bhawan, Dhamtari Road, Tikrapara, Raipur (C.G.).
  • Respondent: M/s Sarda Mineral And Energy Ltd, Siltara Industrial Area – Phase – I, Raipur (C.G.).
  • Counsel for petitioner: Mr. Maneesh Sharma, Advocate; for respondent: Mr. None.
  • The petition sought permission to prefer an appeal before the GST Appellate Tribunal, which has become functional.
  • The matter was heard by Justice Rakesh Mohan Pandey.

Final Outcome

  • The Court granted the petitioner's request, allowing the appeal to be filed before the GST Appellate Tribunal within 30 days from the order date, together with an application for a stay.

Topics: GST Appeal, Judicial Permission