2024 (12) TMI 654

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....er Section 107 of the Chhattisgarh Goods and Service Tax Act, 2017 (for short 'the Act of 2017'). 2. The petitioner by way of this petition has prayed for the following reliefs:- 10.1 It is therefore prayed that this Hon'ble Court may kindly be pleased to issue an appropriate writ/order/direction and set aside Dated 17.10.2022 passed by Joint Commissioner (Appeal) in Appeal Number 60/GST/2020 (the part of the order which is against the petitioner) arising out of the order dated 06.10.2021 passed by Assistant Commissioner of state tax Korba-2 in the interest of justice. 10.2 Any other relief which this Hon'ble Court may deem fit. 3. The facts of the case leading to final adjudication of this petition is that a demand ....

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.... judgment of Hon'ble Patna High Court passed in Civil Writ Jurisdiction Case No. 15438 of 2023, M/s Cohesive Infrastructure Developers Pvt. Ltd. Vs. The Central Board of Indirect 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. 7. 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. ....

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....ot be open ended. For balancing the equities, therefore, the Court is of the opinion that since order is being passed due to non-constitution of the Tribunal by 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 202....