M/S Mabgold Forms vs. State Of Chhattisgarh
Facts
The petitioner, M/s Mabgold Forms, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petitioner sought permission to file an appeal before the GST Appellate Tribunal, which had become functional. The respondents, the State of Chhattisgarh and its tax authorities, had no objection to this request. The High Court considered the petitioner's prayer and the respondents' stance.
Held
The Court granted permission to the petitioner to file an appeal before the GST Appellate Tribunal. The Court directed that the petitioner should prefer the appeal within a period of 30 days from the date of the order. Furthermore, any interim relief that had been granted by the High Court to the petitioner would continue to operate for a further period of 30 days from the date of the order. The writ petition was disposed of in terms of this liberty granted to the petitioner. No specific issues regarding GST law were decided on merits as the case was disposed of on a procedural ground.
Key Issues
1. Whether the petitioner should be granted permission to file an appeal before the GST Appellate Tribunal, given that the Tribunal is now functional. Petitioner's Argument: The petitioner argued that since the GST Appellate Tribunal is now operational, they should be allowed to pursue their appeal there. They sought this permission from the High Court. Respondents' Argument: The respondents, represented by the Deputy Government Advocate, stated that they had no objection to the petitioner's prayer for permission to appeal before the GST Appellate Tribunal.
AI-generated summary — verify with the full judgment below
1
CGHC010034192024
2026:CGHC:29746
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 17 of 2024 * - M/s Mabgold Forms Through Its Proprietor Bhupendrapal Singh Bhatia, (GSTIN 22AFAPB2750B2ZI), Registered Office At Sirgitti Sector C, Tifra, Bilaspur, District : Bilaspur, Chhattisgarh 495004
... Petitioner Versus 1 - State Of Chhattisgarh Through The Secretary, Department Of Commercial Tax, Mahanadi Bhawan, Atal Nagar, Nawa Riapur, District : Raipur, Chhattisgarh 2 - The Joint Commissioner (Appeal) State Goods And Service Tax, Opposite New Bus Stand, District : Bilaspur, Chhattisgarh 495001 3 - The Assistant Commissioner Of State Tax, State Goods And Service Tax, Opposite New Bus Stand, Bilaspur Circle-I I, District : Bilaspur, Chhattisgarh
... Respondents For Petitioner : Mr. Palash Agrawal, Advocte For Respondents/State : Ms. Anuradh Jain, Dy.Govt. Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 14/07/2026
At the very outset, learned counsel appearing for the petitioner prays that the petitioner may be permitted to prefer an appeal before the GST Appellat
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.