2025 (4) TMI 494 - HC - GST

Dismissal of appeal of the petitioner has been dismissed on the ground of delay - HELD THAT - This Court finds it appropriate to direct 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 statutory deposit. On such 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 Act 2017 would remain in operation till the decision of said appeal. Petition disposed off.

Summary

In the case before the Chhattisgarh High Court, the petitioner challenged an order from the Joint Commissioner (Appeal), State Tax Bilaspur, which dismissed their appeal due to delay under Section 107(1) of the Chhattisgarh Goods and Service Tax Act, 2017. The petitioner cited a prior decision by a co-ordinate Bench in WPT No. 40/2023, which addressed similar issues regarding the constitution of the Goods and Service Tax Appellate Tribunal. The Central Board of Indirect Taxes and Customs had previously issued an order (Order No. 09/2019-Central Tax) clarifying that the limitation period for filing appeals would commence when the President or State President of the Appellate Tribunal assumes office.The Court, acknowledging these precedents and the 2019 order, directed that the petitioner may file an appeal once the Tribunal is constituted, with the statutory stay under Section 112(9) of the Act 2017 remaining effective until the appeal's resolution. The Court also stipulated that if the appeal is not filed within the prescribed limitation period, the State may proceed with recovery actions. Furthermore, the petitioner must deposit the required amount within 30 days, failing which the order will lose its effect. The petition was disposed of with these directions.