2025 (8) TMI 990

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....lly. 5. This Petition has been filed against the order dated 09.09.2024 passed by Respondent No. 1 under Section 107(11) of the Chhattisgarh Goods & Services Tax Act, 2017 and order dated 10.03.2025 whereby, the application filed by the Petitioner under Section 161 of the said Act has been rejected by the said authority. 6. At the outset, learned Counsel for the Petitioner submits that Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing has already issued a circular i.e. Circular No. 224/18/2024-GST dated 11.07.2024 under the subject heading "Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation"....

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....appeal before the Appellate Tribunal." He further submits that earlier also, prior to the amendment of the CGST Act, by Act 8 of 2023, which came into force with effect from 01.08.2023, a circular has been issued on 03.12.2019 whereby, limitation has already been extended. As per circular dated 11.07.2024, it is now mandatory that the tax payer also needs to file an undertaking/declaration with the jurisdictional proper officer that he will file Appeal against the said order of the appellate authority before the Tribunal, as and when it comes into operation and referred to relevant paras i.e. paras-5 & 6, which read as under:- "5. The taxpayer also needs to file an undertaking/declaration with the jurisdictional proper officer t....

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....rtaking/declaration in terms of circular dated 11.07.2024 issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing. 7. Learned State Counsel does not oppose the aforesaid prayer. 8. Having regard to the submissions made by learned Counsel for the parties and particularly considering that there are explicit guidelines for recovery of outstanding dues in cases wherein, first appeal has been disposed of till the Appellate Tribunal comes into operation, this Courts is of the considered opinion that nothing remains for adjudication in this Writ Petition. 9. Accordingly, liberty is reserved in favour of the Petitioner to comply with the necessary conditions of circular No. 224/18/2024-GST of the Central Board of Indirec....