The Chhattisgarh High Court has directed the assessee to file the GST appeal upon Goods and Service Tax Appellate Tribunal (GSTAT) President taking charge and directed the de-freezing of the bank account.
The bench of Justice Deepak Kumar Tiwari has observed that as soon as the President or State President enters the Office of Goods and Service Tax Appellate Tribunal constituted under the Act of 2017, the Petitioner may invoke the aforesaid provision for filing an Appeal after paying the statutory deposit. On Appeal being filed, the concerned authority shall decide the same strictly in accordance with law. The statutory stay as provided under Section 112 (9) of the GST Act 2017 would continue to remain in operation till the decision of Appeal.
The petitioner has challenged the order passed by Joint Commissioner (Appeal), Chhattisgarh State Tax, GST, Bilaspur (CG) under Section 107 of the Chhattisgarh Goods and Service Tax Act, 2017 by which, the Appeal of the Petitioner has been dismissed on the ground of delay.
The petitioner contended that as soon as the President or State President enters Office of the Goods and Service Tax Appellate Tribunal constituted under the Act of 2017, the Petitioner would file an Appeal that may be decided in accordance with law on its own merits.
The petitioner relied on the Central Board of Indirect Taxes and Customs has issued an order on 03.12.2019 (Order No.09/2019-Central Tax) wherein, it has been observed that for the purpose of filing an Appeal or application as referred to in sub Section (1) or sub Section (3) of Section 112 of the Act of 2017, as the case may be, the Appellate Tribunal and its Benches are yet to be constituted in many States as a result of which, the said Appeal or application could not be filed within the time limit.
He further submits that for removal of such difficulties, it has been clarified that for the purpose of calculating, the date on which the order sought to be appealed against is communicated to the person preferring the Appeal under sub Section (1) of Section 112, the start of three months period shall be considered to be the date on which the President or State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters Office.
The court held that if the Appeal is not filed within the prescribed period of limitation, the State would be at liberty to proceed against the Petitioner for recovery of remaining tax, interest and penalty, if any, in accordance with law.
The court clarified that if the amount required for filing an Appeal under Section 112 (8) of the Act of 2017 is not deposited by the Petitioner within a period of 30 days from the date of passing of this order, this order would lose its efficacy.
Case Details
Case Title: Indian Trade And Transport Corporation Versus State Tax Officer
Case No.: W.P(T) No.48 of 2025
Date: 09.04.2025
Counsel For Petitioner: Sushobhit Singh
Counsel For Respondent: Anuradha Jain
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