Petitioner to Deposit 20% of Disputed GST Amount; File Appeal in 30 Days; Stay Effective Until Appeal Decision.

The HC directed the petitioner to deposit 20% of the disputed amount and file an appeal before the GST Appellate Tribunal within 30 days. The statutory stay under Section 112(9) of the CGST Act remains effective until the appeal is decided. The writ petition was disposed of with these directives.

---

---

Issues:
1. Challenge to order passed by Joint Commissioner Appeal under Chhattisgarh Goods and Service Tax Act, 2017.
2. Relief sought by the petitioner in the writ petition.
3. Final adjudication based on the appeal and orders passed by the First Appellate Authority.
4. Availability of second appeal before the Goods and Service Tax Appellate Tribunal.
5. Petitioner's compliance with the statutory amount before filing the appeal.
6. Precedents from other High Courts regarding similar issues.
7. Extension of the period of limitation by the State Government.
8. Directions issued by the Hon'ble Patna High Court in a similar case.

The judgment pertains to a writ petition challenging an order passed by the Joint Commissioner Appeal under the Chhattisgarh Goods and Service Tax Act, 2017. The petitioner sought relief to set aside the order dated 17.10.2022 passed by the Joint Commissioner (Appeal) in an appeal case arising from an order dated 06.10.2021 by the Assistant Commissioner of state tax. The First Appellate Authority partly allowed the appeal and affirmed the remaining demand after reducing a specific amount. The petitioner had already deposited 20 percent of the statutory amount required before filing the petition. The scheme of the Act provides for a second appeal before the Goods and Service Tax Appellate Tribunal, but as the Tribunal was not fully constituted, the writ petition was filed.

The petitioner relied on judgments from the Hon'ble Patna High Court and the Hon'ble Bombay High Court regarding similar issues and directions given in those cases. The State Government had extended the period of limitation under the Act of 2017. The petitioner requested the court to permit filing an appeal once the Tribunal is fully constituted, as per the judgments of other High Courts. The court, considering the submissions, directed the petitioner to deposit 20% of the amount claimed in the demand notice and file the appeal before the appellate tribunal within 30 days. The appeal would be decided on its merits once the president or state president of the Tribunal enters office. The statutory stay under Section 112 (9) of the Act would remain until the appeal decision. Failure to file the appeal within the prescribed period would allow the state to proceed with recovery of remaining taxes, interest, and penalties. The judgment concluded with these directions, disposing of the writ petition.

---