1 2025:CGHC:16782 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR W.P(T) No.48 of 2025 Indian Trade And Transport Corporation Through Its Managing Partner Manoj Sharma S/o Late Gouri Shankar Sharma, Aged About 34 Years, Having Its Address At Main Road, Ward No.-6, Baradwar, District Janjgir-Champa (Presently District - Sakti) Chhattisgarh, Pin - 495687 ... Petitioner versus 1 - State Tax Officer Chhattisgarh Goods And Service Tax, Janjgir- Champa Circle, District Janjgir-Champa (C.G.) 2 - Joint Commissioner (Appeal) Chhattisgarh State G.S.T., Bilaspur, District- Bilaspur (C.G.) ... Respondents For Petitioner : Shri Sushobhit Singh, Advocate. For Respondent(s) : Ms. Anuradha Jain, PL. Hon'ble Shri Justice Deepak Kumar Tiwari Order on Board 09.04.2025 1. This Petition has been preferred against the order dated 11.11.2024 (Annexure P-1) passed by Respondent No.2-Joint Digitally signed by SISTLA NEELIMA VISHNU PRIYA Date: 2025.04.11 11:44:30 +0530 2 Commissioner (Appeal), Chhattisgarh State Tax, GST, Bilaspur (CG) under Section 107 of the Chhattisgarh Goods and Service Tax Act, 2017 (for short ‘the Act of 2017’) in Appeal Case No.1048/GST/2024 Whereby, the Appeal of the Petitioner has been dismissed on the ground of delay. Furthermore, challenge is also made to the order dated 18.04.2024 (Annexure P-2) passed by Respondent No.1-State Tax Officer, Chhattisgarh Goods and Service Tax, Janjgir-Champa Circle, District Janjgir-Champa in Case No.148/2018. 2. At the outset, learned counsel for the Petitioner submits that the matter under dispute has already been decided by the Co-ordinate Bench of this Court in W.P(T) No.40/2023 (M/s. Divya Steels Vs. State of CG and Ors) and other connected matters vide order dated 09.05.2024 wherein, 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 of 2017, the Petitioner would file an Appeal that may be decided in accordance with law on its own merits. He further 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 of 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 the time limit. He further submits that for removal of such difficulties, it has been clarified that for the purpose of calculating, the date on which 3 the order sought to be appealed against is communicated to the person preferring the Appeal under sub Section (1) of Section 112, the start of three months period shall be considered to be the 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. He further 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 the Petitioner for invoking the aforesaid provision for filing an Appeal along with statutory deposit. 3. Ms. Jain does not oppose the aforesaid prayer. 4. Having regard to the submission of learned counsel for the parties, considering the order dated 03.12.2019 issued by the Central Board of Indirect Taxes and Customs and further considering the order dated 09.05.2024 passed by the Co-ordinate Bench in W.P(T) 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 paying the 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 continue to remain in operation till the decision of said Appeal. 5. Meanwhile, it is also directed that the Petitioner’s Bank Account No.32055557200, State Bank of India, Baradwar Branch, District Sakti 4 (CG) which has been freezed in pursuance of the impugned order(s), shall be defreezed which shall be subject to final outcome of the Appeal, if filed. Ordered accordingly. 6. 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. 7. It is also made clear that if the amount required for filing an Appeal under Section 112 (8) of the Act of 2017 is not deposited by the Petitioner within a period of 30 days from the date of passing of this order, this order would lose its efficacy. 8. With the aforesaid observations/directions, this Petition stands disposed of. Sd/- (Deepak Kumar Tiwari) JUDGE Priya