No GST Recovery Until Appellate Tribunal Is Operational: Chhattisgarh HC

JP Construction Co. Vs Commissioner (Appeal) Central GST (Chhattisgarh High Court)

The Chhattisgarh High Court disposed of a writ petition filed under Article 226 of the Constitution challenging an appellate order dated 18.08.2025 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 protection against recovery, contending that the statutory remedy of second appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) was

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