Authority: High Court of Chhattisgarh at Bilaspur
Order Date: 07/07/2026
Case Overview
- Petitioner: M/s Shreyansh Industries, 32-D, Light Industrial Area, Bhilai, represented by proprietor Priyanka Jain (age 49, wife of Manit Jain).
- Respondents: 1) State of Chhattisgarh through its Principal Secretary, Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya Raipur; 2) The Commissioner of State Tax, Chhattisgarh; 3) The Joint Commissioner of State Tax (Appeals), Durg; 4) The Assistant Commissioner of State Tax, Circle‑2, Durg.
- Legal Representation: For petitioner – Mr. Vijay Shanker Mishra, Advocate; for respondents – Ms. Anuradha Jain, Deputy Government Advocate.
- Nature of Proceeding: Writ Petition (WPT No. 38 of 2023) seeking permission to prefer an appeal before the GST Appellate Tribunal, which has become functional.
- Key Observations: The petitioner requested liberty to file the GST appeal; the Deputy Government Advocate raised no objection.
Final Outcome
- The Court granted the petitioner's request, allowing M/s Shreyansh Industries to file an appeal before the GST Appellate Tribunal within 30 days from the date of this order.
- The Court also ordered that the interim stay and relief previously granted shall continue to operate for an additional 30 days.
- Order signed by Hon'ble Justice Rakesh Mohan Pandey.
Topics: GST Appeal, Judicial Permission, Tax Litigation