GST second appeal before Tribunal's functioning deferred; statutory stay continues until the appeal is decided.

Where an appellate order under the GST law is challenged before the Tribunal becomes functional, the petitioner may be permitted to file the statutory second appeal once the President or State President assumes office, subject to the required statutory deposit. The writ petition was disposed of on that basis, with the appeal to be decided in accordance with law after the Tribunal's constitution. The statutory stay under Section 112(9) was stated to continue until disposal of the appeal, preserving interim protection during the period of non-functioning of the Appellate Tribunal.

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Issues: Whether the writ petition challenging the appellate order should be disposed of by permitting the petitioner to avail the statutory second appeal before the Goods and Services Tax Appellate Tribunal upon its constitution, and whether the statutory stay under the GST law would continue till disposal of such appeal.

Analysis: The petition was filed against an appellate order under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017 in circumstances where the Goods and Services Tax Appellate Tribunal had been notified but its President or Members had not yet assumed office. The Court took note of the Central Board's order clarifying the computation of limitation for appeals under the GST appellate framework when the Tribunal is not functional, and also relied upon the coordinate bench decision dealing with the same issue. In view of these factors, the Court found it appropriate to allow the petitioner to invoke the statutory appellate remedy after the President or State President enters office, subject to the required statutory deposit. The Court further directed that the appeal, once filed, be decided in accordance with law and that the statutory stay under Section 112(9) would remain operative till disposal of the appeal.

Conclusion: The writ petition was disposed of by directing the petitioner to pursue the statutory second appeal when the Tribunal becomes functional, with the interim statutory protection to continue till the appeal is decided.

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