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2025 (4) TMI 808 - HC - GSTTime Limitation - dismissal of appeal filed by the petitioner on the grounds of delay under the Chhattisgarh Goods and Service Tax Act 2017 - HELD THAT - Particularly considering the order dated 03.12.2019 issued by the Central Board of Indirect Taxes and Customs and also considering the order dated 09.05.2024 passed by the Co-ordinate Bench in WPT No.40/2023 and other connected matters 2024 (5) TMI 1549 - CHHATTISGARH HIGH COURT 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.
ISSUES PRESENTED and CONSIDERED
The core legal issues considered in this judgment include:
ISSUE-WISE DETAILED ANALYSIS 1. Dismissal of Appeal on Grounds of Delay The relevant legal framework involves Section 107 of the Chhattisgarh Goods and Service Tax Act, 2017, which governs the filing of appeals. The petitioner's appeal was dismissed by the Joint Commissioner (Appeal) due to delay. However, the petitioner argued that the delay was due to the non-constitution of the Goods and Service Tax Appellate Tribunal, which is necessary for the appeal process under Section 112 of the Act. The Court considered the precedent set by a Co-ordinate Bench in a similar case (WPT No. 40/2023) where it was determined that the limitation period for filing an appeal should commence from the date the President or State President of the Tribunal enters office. The Court accepted this reasoning, acknowledging an order by the Central Board of Indirect Taxes and Customs dated 03.12.2019, which extended the limitation period under such circumstances. 2. Entitlement to File Appeal Upon Tribunal Constitution The Court interpreted the legal provisions to mean that the petitioner is entitled to file an appeal once the Tribunal is constituted. The Court emphasized that the limitation period should be calculated from the date the President or State President of the Tribunal assumes office, as per the clarification issued by the Central Board of Indirect Taxes and Customs. The Court directed that upon the constitution of the Tribunal, the petitioner could file an appeal with the statutory deposit, and the concerned authority should decide the appeal in accordance with the law. The statutory stay under Section 112(9) of the Act would remain in effect until the appeal is decided. 3. Freezing of Bank Account The petitioner's bank account was frozen in accordance with the impugned order. The Court granted interim relief by directing the defreezing of the bank account, subject to the final outcome of the appeal, if filed. This decision was made to balance the petitioner's rights with the need to ensure compliance with tax obligations. 4. Conditions for Filing Appeal The Court imposed a condition that the petitioner must file the appeal within the prescribed period of limitation once the Tribunal is constituted. Additionally, the petitioner must deposit the required amount within 30 days from the date of the order. Failure to meet these conditions would result in the order losing its efficacy, and the State would be free to proceed with recovery actions. SIGNIFICANT HOLDINGS The Court held that:
The Court's decision underscores the importance of ensuring access to appellate mechanisms and the need for administrative bodies to facilitate rather than hinder such access. The judgment also highlights the necessity of interim relief to protect the interests of taxpayers pending the resolution of their appeals.
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