GST Appeal Deferred Due to Non-Functional Tribunal—Filing Allowed After Appointment

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 Pres

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