Simran Construction Vs State of Chhattisgarh (Chhattisgarh High Court)
The Chhattisgarh High Court disposed of a writ petition filed under Article 226 challenging an appellate order passed under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017. The petitioner sought quashing of the appellate order and remand of the matter for reconsideration of transitional credit claims. It was submitted that although a second appeal lies before the Goods and Services Tax Appellate Tribunal under the statutory scheme, the Tribunal in Chhattisgarh was not functional because the President and Members had not yet been appointed. Relying on earlier decisions of the same Court and a Co-ordinate Bench, as well as an order dated 03.12.2019 issued by the Central Board of Indirect Taxes and Customs, the petitioner argued that limitation for filing an appeal before the Tribunal would commence from the date the President or State President enters office. Reference was also made to subsequent notifications and circulars extending timelines and clarifying procedural aspects. The State did not oppose the prayer. Considering these submissions, relevant circulars, notifications, and prior judicial orders, the Court directed that once the President or State President of the GST Appellate Tribunal assumes office, the petitioner may file the statutory appeal along with the required deposit, and such appeal shall be decided on merits in accordance with law. The Court further directed that statutory stay under Section 112(9) would continue until disposal of the appeal. It clarified that failure to file the appeal within the prescribed limitation would entitle the State to proceed with recovery, and that non-deposit of the required amount within 30 days would render the order ineffective. The petition was accordingly disposed of without costs.
