2024 (6) TMI 1076

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r (Appeal) State Tax Bilaspur, CG in an appeal under Section 107 of Chhattisgarh Goods and Service Tax Act, 2017 (for short Act of 2017). 3. The petitioner by way of this petition has prayed for the following reliefs:- I. The Hon'ble Court may call for records from the respondents. ii. The Hon'ble Court may set aside the order dated 12.10.2023 passed by the respondent No. 3 on account of the same being passed ex-parte on merits without due consideration to the books of account supplied by the petitioner. iii. The Hon'ble Court may grant cost of petition to the petitioner. iv. The Hon'ble Court may grant any other relief as this Hon'ble Court may deem it and proper in the nature and circumstances of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndirect Taxes and others and order passed by the Hon'ble Bombay High Court in Writ Petition No. 10883 of 2019, Rochem India Pvt. Ltd. Vs. The Union of India and others and connected matters dated 08.02.2023. 8. It has been further stated that the State Government vide its notification dated 05.12.2019 has extended the period of limitation as provided under the Act of 2017 from the date of communication of order or the date on which the president or the state president, as the case may be, of the appellate tribunal after its constitution under Section 109, enters office. Therefore, the parties submit that in light of the facts and circumstances and judgments of the Hon'ble Patna and Bombay High Courts, this petition may be disposed of per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the respondent-Authorities, the petitioner would be required to present/file his appeal under Section 112 of the B.G.S.T. Act, once the Tribunal is constituted and made functional and the President or the State President may enter office. The appeal would be required to be filed observing the statutory requirements after coming into existence of the Tribunal, for facilitating consideration of the appeal. (iii) In case the petitioner chooses not to avail the remedy of appeal by filing any appeal under Section 112 of the B.G.S.T. Act before the Patna High Court CWJC No. 15438 of 2023 dt. 30-10-2023 Tribunal within the period which may be specified upon constitution of the Tribunal, the respondent-Authorities would be at liberty to p....