M/S Om Sai Trading v. the Assistant Commissioner of State Tax
Case brief
What is this about?
Chhattisgarh High Court, Bilaspur; WPT No. 208 of 2023; disposed of on petitioner's prayer permitting appeal to GST Appellate Tribunal (now functional); liberty to file appeal within 30 days with stay application; interim relief continued for further 30 days; petitioner M/s Om Sai Trading through proprietor Avinash Suresh Aarya; respondents: Assistant Commissioner State Tax Raipur-2, Commissioner Commercial Tax/GST Department, Union of India; advocates: Harshmander Rastogi (petitioner), Ajay Kumrani, Panel Lawyer (respondents 1 & 2); Single Bench: Justice Rakesh Mohan Pandey; order dated 03/07/2026.
What did the court decide?
Liberty to prefer an appeal before the GST Appellate Tribunal within 30 days, along with an application for grant of stay; interim relief granted by the Court to continue for a further period of 30 days. ¶20