2025 (12) TMI 993

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....2-12-2025<br>WPT No. 204 of 2025 - -<br>GST<br>HON&#39;BLE SHRI JUSTICE NARESH KUMAR CHANDRAVANSHI For the Petitioner: Mr. Vikram Sharma, Advocate. For Respondents: Mr. Maneesh Sharma, Advocate. ORDER 1. With the consent of learned counsel for the parties, the matter is heard finally. 2. This petition has been preferred by petitioner under Article 226 of the Constitution of India ag....

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....ided before the Goods and Service Tax Appellate Tribunal. It is stated at the Bar that though the Tribunal has been notified in the State of Chhattisgarh, the president or the members have not yet been appointed and therefore, this Writ Petition seeking the relief(s) as stated above has been filed. 4. Learned counsel for the petitioner would submit that the matter in issue has already been deci....

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....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 has been clarified that for the purpose of calculating, the date on which the order sought to be appealed against is communicated to the person preferring the appeal in sub section (1) of Section 112, the....

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....ndirect 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 Tribunal constituted under the Act of 2017, the petitioner may invoke the aforesaid provision for filin....