2025 (12) TMI 1301

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....ted 04.07.2023 (Annexure-P/1) passed by the Joint Commissioner (Appeal), State Tax, Raipur (CG) under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017 (for short "the Act, 2017") in Appeal Case No. 105/GST/2023 and prayed for the following reliefs:- "a. A writ and/or an order in the nature of appropriate writ calling the entire records of the case pertaining to the case of the petitioner. b. A writ and/or an order in the nature of appropriate writ/order do setting aside order no.105/GST/2023 dated 04.07.2023 & the consequent summary of demand issued in GST APL-04 dated 04.07.2023 (Annexure P-1) and in effect remand the matter back to the Respondent authorities for taking a decision on claim of transitional ....

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....iling 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 next 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 start of three months period shall be considered to be date on which the President or State President, as the case may be, of the Appellate Tribunal after its constitution unde....