GTL Infrastructure Limited Vs State of Chhattisgarh (Chhattisgarh High Court)
Chhattisgarh High Court has provided relief to GTL Infrastructure Limited, allowing the company to defer its statutory appeal until the Goods and Service Tax (GST) Appellate Tribunal becomes functional in the state. The decision came in response to a writ petition filed by the company challenging an order issued by the Joint Commissioner (Appeal), State Tax. The company was unable to file its second appeal because, while the tribunal has been formally notified in Chhattisgarh, the president and members have not yet been appointed.
The company’s petition requested that the court quash the Joint Commissioner’s order, remand the matter for fresh adjudication, or, as an alternative, stay the order until the tribunal is ready to hear appeals. The petitioner’s counsel pointed to a previous ruling by a Co-ordinate Bench of the same High Court in the case of M/s. Divya Steels Vs. State of CG and ors. This judicial precedent established that a petitioner could wait for the tribunal’s president or state president to take office before filing their appeal.
Further bolstering its argument, the company cited a crucial order from the Central Board of Indirect Taxes and Customs (CBIC). The CBIC order, dated December 3, 2019, clarified that for the purpose of calculating the three-month limitation period for filing an appeal, the period would start from the date the tribunal’s president or state president enters office. This directive was issued specifically to address the difficulties faced by taxpayers in states where the tribunal was not yet operational.
