GST appeal remedy kept open until tribunal becomes functional, with stay continuing subject to timely pre-deposit compliance.

Where a GST appellate tribunal has been notified but is not yet functional, the Chhattisgarh High Court noted that the statutory appellate remedy under the State GST framework cannot be effectively invoked. It therefore indicated that the assessee may file the first appeal once the tribunal becomes operational, and that the statutory stay mechanism can continue until that appeal is decided. The protective relief is conditional on timely compliance with the prescribed pre-deposit requirement, without which the benefit does not apply.

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Issues: Whether the writ petitioner, facing an adverse appellate order under the goods and services tax law and without a functional appellate tribunal, was entitled to be permitted to pursue the statutory appeal later and to obtain the benefit of statutory stay till such appeal is decided.

Analysis: The statutory scheme under the Chhattisgarh Goods and Services Tax Act, 2017 provides a first appeal under Section 107(1), constitution of the appellate tribunal under Section 109, and a stay mechanism under Section 112(9). Since the tribunal had been notified but was not yet functional due to non-appointment of its President or members, the Court treated the situation as one where the statutory appellate remedy could not presently be effectively availed. To balance equities, the Court directed that the petitioner may file the appeal once the President or State President assumes office, and that the statutory stay would continue in operation till disposal of that appeal. The Court also clarified that the benefit would not enure unless the required pre-deposit for appeal was made within the time granted.

Conclusion: The petitioner was granted a limited protective remedy by way of deferred access to the statutory appeal and continuation of stay, but only on compliance with the deposit requirement and subject to filing the appeal when the tribunal becomes functional.

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