1 2025:CGHC:56145 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 176 of 2025 1 - Abhay Parakh S/o Late Maghraj Parakh Aged About 62 Years R/o Dhamtari (C.G.) Prop. Of Madhu Traders, Prashant Talkies Road, Dhamtari (C.G.) ... Petitioner versus 1 - State Of Chhattisgarh Through Its Principal Secretary, Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya-Raipur, Chhattisgarh 2 - The Commissioner Of State Tax Chhattisgarh Mahanadi Bhavan Sector-19, Atal Nagar, Naya Raipur (Chhattisgarh) 3 - The Joint Commissioner Of State Tax (Appeals) Raipur Division - 1 (C.G.) 4 - The Assistant Commissioner Of State Tax Dhamtari Circle, Dhamtari (C.G.) ... Respondent(s) (Cause title as taken from Case Information System) For Petitioner : Mr. Mool Chand Jain, Advocate For State/Respondent/s : Ms. Anuradha Jain, Panel Lawyer Hon'ble Shri Justice Naresh Kumar Chandravanshi Order on Board RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2025.11.24 15:49:15 +0530 2 18/11/2025 1. Heard. 2. Issue notice to the respondents as per rules. 3. Learned counsel appearing for the respondents accepts notice, therefore, issuance of notice is dispensed with. 4. This petition has been filed by the petitioner seeking following relief(s) : “That in the light of the facts and circumstances mentioned above the Hon’ble High Court may graciously be pleased to issue suitable directions, orders or writ in the nature of mandamus, certiorari, prohibition etc. to set aside the impugned orders passed by respondents No.3 & 4. It is also prayed to kindly grant any other relief, which the Hon’ble Court may deem fit.” 5. Facts of the case in brief are that the petitioner has filed all the returns under the GST Act, viz- GSTR-1, 3B, 9 & 9C. After scrutiny of the returns and for the verification of the figures shown in return, notice dated 24.05.2023 was sent in Form SMT-10 Online on the portal for the verification of the figures shown in the returns, which could not be replied because in the absence of e- mail, portal could not be logged in. Thereafter, notice under Section 73(1) of the Chhattisgarh Goods and Service Tax Act, 2017 (henceforth referred to as ‘Act, 2017’) was issued on 29.09.2023 in Form No.DRC-01 alleging excess claim of ITC 3 under IGST, CGST & SGST amounting to total of Rs.14,75,722/-, and Reverse Charge of Rs.22,342/-. Because the accountant, who was solely responsible to look-after GST matter, abruptly left the job, hence compliance could not be made and ex-parte order (Annexure P/2) dated 04.12.2023 has been passed by the respondent No.4/Assistant Commissioner (State Tax) Dhamtari Circle (C.G.), though the petitioner had already reversed the excess ITC claim and had also paid the GST under RCM, rather excess ITC of Rs.5,76,392/- has been reversed. 6. Learned counsel for the petitioner would submit that the petitioner has filed all the statutory returns for the financial year 2017-18 in Form GSTR-1, GSTR-3B, GSTR-9 & 9C etc. He has already paid all taxes, despite that demand order (Annexure P/2) dated 04.12.2023 has been passed by the respondent No.4 for payment of Rs.31,36,060/- and the appeal preferred by the petitioner has been rejected vide order (Annexure P/5) dated 13.06.2025 by the respondent No.3/Joint Commissioner of State Tax on behalf of Appellate Authority on the ground of delay. He further submits that the petitioner has already deposited all the tax amount, rather he has paid excess tax, therefore, both the orders passed by respondent authorities are perverse and illegal. 7. Per contra, learned counsel for the respondent-State would submit that despite notices served to the petitioner, the petitioner did not enter his appearance before the respondent No.4, 4 consequently, impugned order dated 04.12.2023 (Annexure P/2) has been passed. She further submits that appeal filed by the petitioner was barred by limitation, therefore, same has also been rejected. 7.1. On question being put forth by the Court, learned counsel for the respondent-State would submit that against the impugned order passed by Joint Commissioner (State Tax), there is a provision of appeal to be filed before the Goods and Service Tax Appellate Tribunal. She further submits that a notification dated 17th September, 2025 has been issued by Ministry of Finance, Department of Revenue, (Central), under which, the petitioner can file an appeal under Section 112 of CGST Act, 2017 by 30.06.2026. Another circular dated 11th July, 2024 has also been issued by the Government of India, Ministry of Finance, Department of Revenue (Central), whereby the Government has clarified the manner of payment, in order to facilitate the Taxpayers to make the payment of amount of pre-deposit as per sub Section (8) of Section 112 of CGST Act, 2017 and to avail benefit of stay from recovery of the remaining amount of confirmed demand as per sub Section 9 of Section 112 of Act, 2017. 8. Learned counsel for the State referred to paragraphs 4 & 5 of the circular dated 11th July, 2024, which is reproduced as under : “4. In order to facilitate the taxpayers to make the payment of the amount of pre-deposit as per sub-section (8) of sec- 5 tion 112 of CGST Act, and to avail the benefit of stay from recovery of the remaining amount of confirmed demand as per sub-section (9) of section 112 of CGST Act, it is hereby clarified that in cases where the taxpayer decides to file an appeal against the order of the appellate authority and wants to make the payment of the amount of pre-deposit as per sub-section (8) of section 112 of CGST Act, he can make the payment of an amount equal to the amount of pre- deposit by navigating to Services >> Ledgers>> Payment towards demand, from his dashboard. The taxpayer would be navigated to Electronic Liability Register (ELL) Part-11 in which he can select the order, out of the outstanding de- mand orders, against which payment is intended to be made. The amount so paid would be mapped against the selected order and demand amount would be reduced in the balance liability in the aforesaid register. The said amount deposited by the taxpayer will be adjusted against the amount of pre-deposit required to be deposited at the time of filing appeal before the Appellate Tribunal. 5. The taxpayer also needs to file an undertaking declaration with the jurisdictional proper officer that he will file appeal against the said order of the appellate authority before the Appellate Tribunal, as and when it comes into operation, within the tunelines mentioned in section 112 of the CGST Act read with Central Goods and Services Tax (Ninth Re- moval of Difficulties) Order, 2019 dated 03.12.2019. On pro- viding the said undertaking and on payment of an amount equal to the amount of pre-deposit as per the procedure mentioned in para 4 above, the recovery of the remaining amount of confirmed demand as per the order of the appel- late authority will stand stayed as per provisions of sub-sec- tion (9) of section 112 of CGST Act.” Hence, she prays that in view of above notification, this writ petition is not maintainable. 9. In reply, learned counsel for the petitioner would submit that this petition is very well maintainable as impugned orders have been passed against the law. 10. I have heard learned counsel for the parties and perused the material available on record. 6 11. Having considered the circular dated 11th July, 2024 and notification dated 17th September, 2025 issued by the Ministry of Finance, Department of Revenue (Central), and in view of the fact that a statutory remedy of appeal before the Goods and Service Tax Appellate Tribunal is provided, though the Tribunal is presently non-functional, but as informed by the counsel for the respondent-State, it is expected that the Vice President will be appointed soon and the Appellate Tribunal will become operational, therefore, I do not feel inclined to entertain this writ petition, as there is efficacious remedy available to the petitioner for redressal of his grievance. 12. In the light of the above, this writ petition is disposed of granting liberty to the petitioner to file appeal as per circular dated 11th July, 2024 and notification dated 17th September, 2025 issued by Government of India, Ministry of Finance, (Central) within the stipulated period and as soon as the Vice President enters in the Office of the Goods and Service Tax Appellate Tribunal constituted under the Act, 2017, all the objections raised by the petitioner in the appeal shall be considered and decided by the Appellate Tribunal in accordance with law. This order shall be subject to the statutory compliance by the petitioner, thereafter statutory stay as provided under Section 112(9) of Act, 2017 would remain in operation till the decision on such appeal filed by the petitioner. 7 13. If the appeal is not filed by the petitioner within the prescribed period of limitation, the State would be at liberty to proceed against the petitioner for recovery of remaining taxes, interest and penalty, if any. 14. It is further made clear that if the amount required to file an appeal is not deposited by the petitioner, this order would not come to his rescue. 15. With this observation, this petition stands disposed of and interlocutory application(s), if any, shall also stand disposed of. No order as to cost(s). Sd/- (Naresh Kumar Chandravanshi) Judge Ravi Mandavi