M/S Skipper Limited vs. State Of Chhattisgarh

Facts

The petitioner, M/s Skipper Limited, through its Senior Manager (Taxation), filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were the State of Chhattisgarh and various GST authorities, including the Commissioner and Assistant Commissioner. The writ petition concerned a matter related to GST. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not detailed in the provided judgment excerpt. The procedural history leading to this writ petition is also not elaborated.

Held

The Court held that the petitioner should be granted permission to prefer an appeal before the GST Appellate Tribunal. The reasoning was based on the fact that the GST Appellate Tribunal is now functional, providing an avenue for statutory appeal. The respondents did not oppose this request. Consequently, the Court disposed of the writ petition, granting the petitioner liberty to file an appeal before the GST Appellate Tribunal within 30 days from the date of the order. The petitioner was also granted liberty to file an application for a stay along with the appeal. No specific issues regarding GST law were decided on merits.

Key Issues

The primary issue before the Court was whether the petitioner should be permitted to file an appeal before the GST Appellate Tribunal, which had become functional. The petitioner's counsel requested permission to prefer an appeal to the GST Appellate Tribunal. The respondents, represented by the Dy. G.A., stated they had no objection to this prayer. The Court had to decide whether to grant this permission, thereby allowing the petitioner to pursue their grievance before the appellate tribunal instead of continuing with the writ petition.