JP Construction Co. Vs Commissioner (Appeal) Central GST (Chhattisgarh High Court)
The Chhattisgarh High Court disposed of a writ petition filed under Article 226 of the Constitution challenging an appellate order dated 18.08.2025 passed by the Joint Commissioner (Appeal), Central Tax, Raipur under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017. The petitioner sought quashing of the appellate order and protection against recovery, contending that the statutory remedy of second appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) was unavailable due to the Tribunal being non-functional.
The Court noted that under the scheme of the Act, 2017, a second appeal lies before the GST Appellate Tribunal. Although the Tribunal has been notified in the State of Chhattisgarh, its President or Members have not yet been appointed, rendering the appellate forum non-operational. In view of this, the petitioner approached the High Court seeking relief.
The petitioner relied on an earlier decision of a Coordinate Bench of the Court in WPT No. 40/2023 and connected matters dated 09.05.2024, where it was observed that once the President or State President of the GST Appellate Tribunal enters office, the aggrieved party would be entitled to file an appeal, to be decided in accordance with law. Reference was also made to an order dated 03.12.2019 issued by the Central Board of Indirect Taxes and Customs, clarifying that where the Appellate Tribunal or its Benches are not constituted, the limitation period for filing appeals under Section 112 would commence from the date the President or State President of the Tribunal enters office. It was further submitted that limitation had been extended and that a notification dated 17.09.2025 had prescribed the date for filing appeals.
