Nutan Ispat And Power PVT. LTD vs. Assistant Commissioner

Facts

The petitioners, Nutan Ispat And Power Pvt. Ltd. and M/s Sourabh Rolling Mills Pvt. Ltd., filed writ petitions before the High Court of Chhattisgarh at Bilaspur. The specific tax periods and the orders or actions under challenge, as well as the authorities who passed them, are not detailed in the provided text. The amount in dispute is also not stated. The procedural history that matters is that the petitioners approached the High Court via writ petitions.

Held

The Court granted permission to the petitioners to prefer an appeal before the GST Appellate Tribunal. The Court reasoned that since the Tribunal is now functional, it is the appropriate forum for the petitioners to seek redressal. Accordingly, both writ petitions were disposed of with liberty granted to the petitioners to file an appeal before the GST Appellate Tribunal within 30 days from the date of the order. The interim relief previously granted by the High Court in both petitions was extended for a further period of 30 days.

Key Issues

1. Whether the petitioners should be permitted to prefer an appeal before the GST Appellate Tribunal, given that the Tribunal is now functional? The petitioners argued that they should be allowed to approach the GST Appellate Tribunal as it has become operational. The respondent/State did not object to this prayer.