1 2025:CGHC:15502 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 47 of 2025 M/s D And Sons Motors Pvt. Ltd. Having Its Registered Office At M/s Kamlashree Automobiles, Besides Amola Vill Colony, Vasant Vihar Square, Main Road Mopka, Bilaspur, Chhattisgarh. Through Its Director- Sidharth Gupta, S/o Shri Dinesh Gupta, Aged About 40 Years, R/o Dinesh Villa, Telipara, Bilaspur, Chhattisgarh. ... Petitioner(s) versus 1 - State Of Chhattisgarh Through Secretary, Commercial Tax G.S.T. Government Of Chhattisgarh, Mantralay, Mahanadi 2 - The Joint Commissioner(Appeal) Office Of The Joint Commissioner (Appeal), Tifra, Bilaspur, Chhattisgarh. 3 - Assistant Commissioner State Tax Bilaspur Circle-2, Vyapar Vihar, Bilaspur, Chhattisgarh. ... Respondent(s) For Petitioner(s) : Mr. Harshal Chouhan, Advocate. For Respondent(s) : Mr. Anuradha Jain, Panel Lawyer. SB : Hon'ble Shri Justice Deepak Kumar Tiwari Order on Board 02.04.2025 1. This Petition has been filed against the order dated 16.12.2024 (Annexure-P/1) passed by the Joint Commissioner (Appeal), State Tax Bilaspur (CG) under Section 107 (1) of the Chhattisgarh Goods and Service Tax Act, 2017 (for short "Act 2017") in Appeal Case No.1167/GST/2024, whereby, appeal of the petitioner has been dismissed on the ground of delay. Digitally signed by AJAY KUMAR DWIVEDI Date: 2025.04.03 14:28:17 +0530 2 2. At the outset, learned counsel for the petitioner would submit that the matter in issue has already been decided by the co-ordinate Bench of this Court in WPT No.40/2023 (M/s. Divya Steels Vs. State of CG and ors) and other connected matters dated 09.05.2024. In the said order it has been observed that as soon as the President or State President enters office of the Goods and Service Tax Appellate Tribunal constituted under the Act 2017, the petitioner would file an appeal that may be decided in accordance with law on 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 constituted in many States as a result of which the said appeal or application could not be filed within time limit. He submits that for the removal of such difficulties, it has been clarified that for the purpose of calculating, the date on which the order sought to be appealed against is communicated to the person preferring the appeal in sub section (1) of Section 112, the start of three months period shall be considered to be date on which the President or State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office. Learned counsel submits that after issuance of the said order limitation has already been extended, therefore, this petition may be disposed of and liberty may be granted to invoke the aforesaid provision to file an appeal along with statutory deposit. 3 3. Learned counsel for the respondent would not oppose the aforesaid prayer. 4. 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 connected matters, 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. Ordered accordingly. 5. 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. 6. It is also made clear that if the amount required to file an appeal is not deposited by the petitioner within a period of 30 days from the date of this order, this order would lose its efficacy. 7. With the aforesaid observation and direction, this petition stands disposed of. Sd/- (Deepak Kumar Tiwari) Judge Ajay.