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2024 (6) TMI 1076 - HC - GSTViolation of principles of natural justice - ex-parte order passed on merits without due consideration to the books of account supplied by the petitioner - HELD THAT - This writ petition is disposed of with a direction 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 statutory stay as provided under Section 112 (9) of Act of 2017 would remain in operation till the decision of such appeal. 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 taxes, interest and penalty if any. Petition disposed off.
Issues Involved:
Challenging order passed by Joint Commissioner (Appeal) State Tax Bilaspur under Section 107 of Chhattisgarh Goods and Service Tax Act, 2017. Seeking reliefs including setting aside the ex-parte order, grant of costs, and any other relief deemed fit. Detailed Analysis: 1. Challenging Order Passed by Joint Commissioner (Appeal): The writ petition was filed to challenge the order passed by the Joint Commissioner (Appeal) State Tax Bilaspur under Section 107 of the Chhattisgarh Goods and Service Tax Act, 2017. The petitioner sought various reliefs, including setting aside the order dated 12.10.2023 passed ex-parte without due consideration to the petitioner's books of account. 2. Facts Leading to Adjudication: A demand order was issued on 24.02.2023 imposing tax, interest, and penalty for the assessment period from 01.04.2017 to 30.06.2017. The petitioner filed a statutory first appeal before the First Appellate Authority, which was dismissed on 12.10.2023, leading to the filing of this writ petition. 3. Second Appeal to Goods and Service Tax Appellate Tribunal: The scheme of the Act of 2017 allows for a second appeal before the Goods and Service Tax Appellate Tribunal. However, due to the non-appointment of the Tribunal's president or members in Chhattisgarh, the petitioner filed this writ petition seeking relief to file an appeal once the Tribunal is constituted. 4. Extension of Limitation Period: The State Government extended the period of limitation under the Act of 2017 from the date of communication of the order until the president or state president of the appellate tribunal enters office. The parties agreed that the petitioner should be permitted to file an appeal once the Tribunal is constituted, following judgments from other High Courts. 5. Directions and Disposal of Writ Petition: Based on precedents and the extension of the limitation period, the High Court disposed of the writ petition with a direction for the petitioner to file an appeal when the Tribunal is functional. The statutory stay under Section 112 (9) of the Act of 2017 would remain until the appeal's decision. The petitioner was granted 30 days to deposit the required amount for filing the appeal. 6. Conclusion: The writ petition challenging the order passed by the Joint Commissioner (Appeal) State Tax Bilaspur was disposed of, allowing the petitioner to file an appeal once the Goods and Service Tax Appellate Tribunal is constituted. The judgment emphasized compliance with statutory requirements and the deposit of necessary amounts within the specified time frame.
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