Maa Shakambari Steel Limited Vs Assistant Commissioner of State Tax (Chhattisgarh High Court)
In Maa Shakambari Steel Limited Vs Assistant Commissioner of State Tax, the Chhattisgarh High Court considered a writ petition challenging orders dated 20.01.2023 passed under Section 107(11) of the Chhattisgarh GST Act, 2017 and 10.03.2025 rejecting an application under Section 161 of the Act. The petitioner relied on Circular No. 224/18/2024-GST dated 11.07.2024 issued by the Central Board of Indirect Taxes and Customs (CBIC), which provides guidelines for recovery of outstanding dues in cases where the first appeal has been disposed of but the GST Appellate Tribunal is not yet operational.
The circular clarifies that where a taxpayer intends to file an appeal before the Tribunal, the taxpayer may deposit an amount equal to the prescribed pre-deposit under Section 112(8) through the electronic liability register. Upon such payment and submission of an undertaking or declaration stating that the appeal will be filed when the Tribunal becomes operational, recovery of the remaining demand shall be stayed under Section 112(9). Conversely, if the taxpayer fails to make such payment or provide the undertaking, it is presumed that no appeal will be filed, and recovery proceedings may continue.
The petitioner further referred to Notification dated 17.09.2025 issued by the Ministry of Finance, which prescribed 30.06.2026 as the deadline for filing appeals before the Tribunal for orders communicated before 01.04.2026, and three months for orders communicated thereafter.
