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TMI Blog2025 (4) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... shobhit Singh, Advocate For the Respondent(s) : Ms. Anuradha Jain, Panel Lawyer ORDER PER 1. With the consent of learned counsel for the parties, the matter is heard finally. 2. This Petition has been filed against the order dated 25.10.2024 (Annexure-P/1) passed by the Joint Commissioner (Appeal), State Tax, Bilaspur (CG) under Section 107 of the Chhattisgarh Goods and Service Tax Act, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its own merits. He also submits that 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 2017, as the case may be, the Appellate Tribunal and its Benches are yet to be consti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al along with statutory deposit. 4. Learned counsel for the respondent would not oppose the aforesaid prayer. 5. Having regard to the submission of learned counsel for the parties, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal outcome of the appeal, if filed. Ordered accordingly. 7. It is made clear 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. 8. It is also made clear that if the amount required to file an appeal is not deposited by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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