JP Construction Co Vs Commissioner (Appeal) (Chhattisgarh High Court)
The Chhattisgarh High Court considered a writ petition filed under Article 226 of the Constitution challenging an appellate order dated 18 August 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 other consequential reliefs.
Under the statutory scheme of the GST Act, a second appeal lies before the Goods and Services Tax Appellate Tribunal (GSTAT). It was brought to the Court’s notice that although the GSTAT had been notified in the State of Chhattisgarh, the President or Members of the Tribunal had not yet been appointed. As a result, the petitioner was unable to file a statutory appeal under Section 112 and approached the High Court for relief.
The petitioner relied on an earlier decision of a coordinate bench of the Chhattisgarh High Court dated 9 May 2024, where similar issues had been addressed. In that decision, the Court had observed that once the President or State President of the GSTAT assumes office, affected parties would be entitled to file their appeals, which would then be decided on merits. Reliance was also placed on Order No. 09/2019-Central Tax dated 3 December 2019 issued by the Central Board of Indirect Taxes and Customs (CBIC). That order clarified that since GSTAT benches had not been constituted in several States, the limitation period for filing appeals under Section 112 would commence from the date on which the President or State President of the Tribunal enters office, rather than from the date of communication of the appellate order.
