Mr. Kamal Kalwani vs. Joint Commissioner (Appeals)

Facts

The petitioner, Mr. Kamal Kalwani, proprietor of M/s Ujala Rubber Industries, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition was against the Joint Commissioner (Appeals), State Tax, Bilaspur, and the Assistant Commissioner, State Tax (GST), Circle-2, Bilaspur. The specific order or action under challenge and the tax period(s) are not detailed in the provided text. The procedural history indicates that the petitioner approached the High Court via a writ petition. The core of the proceedings revolves around the petitioner's request to pursue an appeal before the newly functional GST Appellate Tribunal.

Held

The Court granted permission to the petitioner to prefer an appeal before the GST Appellate Tribunal. The reasoning behind this decision is that the GST Appellate Tribunal is now functional, and the respondents have not raised any objections to this course of action. The Court's decision is based on facilitating the petitioner's access to the appropriate appellate forum. The operative direction is that the petitioner is granted liberty to file an appeal before the GST Appellate Tribunal within 30 days from the date of the order. Furthermore, any interim relief that was granted by the High Court shall continue to be in effect until the disposal of the application for grant of stay by the GST Appellate Tribunal.

Key Issues

1. Whether the petitioner should be permitted to prefer an appeal before the GST Appellate Tribunal, given its current functional status? Petitioner's Argument: The petitioner's counsel prayed for permission to file an appeal before the GST Appellate Tribunal, emphasizing that the Tribunal is now operational. Respondents' Argument: The learned counsel for the respondents stated that they have no objection to the petitioner's prayer for permission to appeal before the GST Appellate Tribunal.