2025 (4) TMI 494

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....TIWARI For the Petitioner(s): Mr. Harshal Chouhan, Advocate. For the Respondent(s): Mr. Anuradha Jain, Panel Lawyer. ORDER ON BOARD 1. This Petition has been filed against the order dated 16.12.2024 (Annexure-P/1) passed by the Joint Commissioner (Appeal), State Tax Bilaspur (CG) under Section 107 (1) of the Chhattisgarh Goods and Service Tax Act, 2017 (for short "Act 2017") in Appeal ....

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....n observed that for the purpose of filing an appeal or application as referred to in sub section (1) or sub section (3) of Section 112 of the Act 2017, as the case may be, the Appellate Tribunal and its Benches are yet to be constituted in many States as a result of which the said appeal or application could not be filed within time limit. He submits that for the removal of such difficulties, it h....

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....for the parties, particularly considering the order dated 03.12.2019 issued by the Central Board of Indirect Taxes and Customs and also considering the order dated 09.05.2024 passed by the Co-ordinate Bench in WPT No. 40/2023 and other connected matters, this Court finds it appropriate to direct that as soon as the President or State President enters the office of Goods and Service Tax Appellate T....