2025 (5) TMI 543

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....hri Justice Deepak Kumar Tiwari For the Petitioner : Shri Sushobhit Singh, Advocate For the Respondent : Ms. Anuradha Jain, PL. ORDER 1. This Petition has been preferred against the order dated 11.11.2024 (Annexure P-1) passed by Respondent No.2-Joint Commissioner (Appeal), Chhattisgarh State Tax, GST, Bilaspur (CG) under Section 107 of the Chhattisgarh Goods and Service Tax Act, 2017 ....

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....uted under the Act of 2017, the Petitioner would file an Appeal that may be decided in accordance with law on its own merits. He further submits that the Central Board of Indirect Taxes and Customs has issued an order on 03.12.2019 (Order No.09/2019-Central Tax) wherein, it has been observed that for the purpose of filing an Appeal or application as referred to in sub Section (1) or sub Section (3....

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....ended, therefore, this Petition may be disposed of and liberty may be granted to the Petitioner for invoking the aforesaid provision for filing an Appeal along with statutory deposit. 3. Ms. Jain does not oppose the aforesaid prayer. 4. Having regard to the submission of learned counsel for the parties, considering the order dated 03.12.2019 issued by the Central Board of Indirect Taxes and ....

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....r Branch, District Sakti (CG) which has been freezed in pursuance of the impugned order(s), shall be defreezed which shall be subject to final outcome of the Appeal, if filed. Ordered accordingly. 6. It is made clear that if the Appeal is not filed within the prescribed period of limitation, the State would be at liberty to proceed against the Petitioner for recovery of remaining tax, interest ....