No GSTAT, No Appeal Clock: Chhattisgarh HC Protects Taxpayer Rights

JP Construction Co Vs Commissioner (Appeal) (Chhattisgarh High Court) The Chhattisgarh High Court considered a writ petition filed under Article 226 of the Constitution challenging an appellate order dated 18 August 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 other consequential reliefs. Under the statutory scheme of the GST Act, a second appeal lies before the Goods and Services Tax Appellate Tribunal (GSTAT). It was brought to the Court’s...