1 2025:CGHC:16315 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 52 of 2025 1 - M/s Parasar General Store A Firm Having Its Principle Office At Ward No. 08 Vivekananda Colony Raigarh Road, Jashpur Through Its Proprietor Namely Gopal Prasad Sharma, S/o Late Shri Govind Narayan Sharma, Presently Aged About 45 Years, R/o - H/o 62 Vivekanand Colony, Jashpur Chhattisgarh, 496331, District- Jashpur, (C.G.) ... Petitioner(s) versus 1 - State Of Chhattisgarh Through The Secretary, Department Of State Tax Chhattisgarh (Sgst), North Block Sector-19 Atal Nagar, Naya Raipur, Raipur, Commercial Tax, Raipur (C.G.) 2 - Joint Commissioner (Appeal) Of State Tax Chhattisgarh (Sgst) Civil Lines State Tax Department (Sgst), Raipur, District- Raipur (C.G.) 3 - The State Tax Officer, Chhattisgarh State Tax, Raigarh Circle-2, Raigarh (C.G.) ... Respondent(s) For Petitioner(s) : Shri Abhay Tiwari with Miss Prince Dhawna, Advocates. For Respondent(s) : Miss Anuradha Jain, Panel Lawyer. Hon'ble Shri Deepak Kumar Tiwari, J Order On Board 07/04/2025 : 1. The petitioner is challenging the order dated 22.11.2024 passed by the Joint Commissioner (Appeals) of State Tax Chhattisgarh in Case KRISHNA KUMAR BARVE Digitally signed by KRISHNA KUMAR BARVE Date: 2025.04.08 11:37:18 +0530 2 No.966/GST/2024 under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017 whereby the appeal filed by the petitioner was dismissed. 2. At the outset, learned counsel for the petitioner would submit that the matter in issue has already been decided by this Court in WPT No.47/2025 (M/s D and Sons Motors Pvt Ltd Vs. State of CG & Others) on 2.4.2025 referring the order passed by the coordinate 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 the 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 3 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. 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. 4 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 Barve