9911796707
TMI Blog2024 (5) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. Siddharth Dubey, Mr. Shalvik Tiwari and Mr. Prashan Dansena on behalf of Mr. Bhisham Ahluwali, learned counsel. For the Respondents : Mr. Maneesh Sharma, Mr. Ashutosh Singh Kachhawah, Mr. Gary Mukhopadhayay and Mr. Ajay Kumrani, learned counsel. ORDER ON BOARD HON'BLE SHRI JUSTICE SACHIN SINGH RAJPUT These writ petitions have been filed challenging the order passed by Joint Commissioner (Appeal) State Tax Raipur, CG in an appeal under Section 107(1) of Chhattisgarh Goods and Service Tax Act, 2017 (for short Act of 2017). For the sake of convenience, facts of the case in WPT No. 40 of 2023 are taken into consideration. 2. The petitioner by way of this petition has prayed for the following reliefs:- I. Quashing setting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act of 2017 and in this case the petitioner has already deposited the same before the State Authorities, which is not disputed by the learned counsel for the respondents. 6. Learned counsel for the parties submit that the similar issues had arisen before the various Hon'ble High Courts which have been disposed of with certain directions to file an appeal as and when the appointment of president takes place. They relied upon the judgment of Hon'ble Patna High Court passed in Civil Writ Jurisdiction Case No. 15438 of 2023, M/s Cohesive Infrastructure Developers Pvt. Ltd. Vs. The Central Board of Indirect Taxes and others and order passed by the Hon'ble Bombay High Court in Writ Petition No. 10883 of 2019, Rochem India Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondents themselves. The recovery of balance amount, and any steps that may have been taken in this regard will thus be deemed to be stayed. It is not in dispute that similar relief has been granted by this Court in the case of SAJ Food Products Pvt. Ltd. vs. The State of Bihar & Others in C.W.J.C. No. 15465 of 2022. (ii) The statutory relief of stay, on deposit of the statutory amount, however in the opinion of this Court, cannot be open ended. For balancing the equities, therefore, the Court is of the opinion that since order is being passed due to non- constitution of the Tribunal by the respondent- Authorities, the petitioner would be required to present/file his appeal under Section 112 of the B.G.S.T. Act, once the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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