M/S Jai Balaji Industries Limited vs. Joint Commissioner (Appeal) State Tax
Held
The Court allowed the petitioner to file an undertaking with the proper officer to appeal before the Appellate Tribunal once it is operational. The recovery of the remaining demand was stayed upon compliance with the undertaking and pre-deposit requirements.
Facts
The petitioner challenged orders related to GST recovery. The main issue was the procedure for filing appeals and making pre-deposits when the Appellate Tribunal was not yet constituted. The petitioner had already deposited 30% of the disputed tax.
Key Issues
Whether the petitioner can avail the benefit of stay on recovery of confirmed demand by filing an undertaking and pre-deposit, given the non-constitution of the Appellate Tribunal?
Sections Cited
Section 107(11), Section 79(1)(c), Section 112, Section 168
AI-generated summary — verify with the full judgment below
1
2026:CGHC:16107
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 111 of 2022 * - M/s Jai Balaji Industries Limited A Company Incorporated under Companies Act, 1956, Having Its Registered Office At 5, Bentinck Street, 1st Floor, Kolkata 700001 And Plant At Industrial Growth Centre, Borai, Village And P.O. Rasmada, District Durg Chhattisgarh. Through Its Authorized Signatory Mr. Vivek Sehgal S/o Late Shri J.C. Sehgal Aged About 57 Years R/o 18/6, Nehru Nagar (West) Bhilai, District Drug, Chhattisgarh.
... Petitioner Versus 1 - Joint Commissioner (Appeal) State Tax Raipur Officer Of The Joint Commissioner (Appeal), Raipur Chhattisgarh. 2 - Proper Officer/Assistant Commissioner, State Tax Office of the Commissioner, State Taz GST Bhawan Atal Nagar, Nawa Raipur, District Raipur Chhattisgarh. 3 - Commissioner, State Tax, GST Bhawan Atal Nagar, Nawa Raipur, District District Raipur Chhattisgarh. 4 - State Of Chhattisgarh Through Its Secretary, Department Of Commercial Tax GST, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nawa Raipur, District Raipur Chhattisgarh.
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