M/S Ishaan Steels And Minerals (A Proprietorship Firm With Gstin-22Bnepg8748M2Zm) vs. State Of Chhattisgarh

Facts

The petitioner, M/s Ishaan Steels And Minerals, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petitioner sought permission to prefer an appeal before the GST Appellate Tribunal, which has become functional. The respondents, the State of Chhattisgarh and its tax authorities, had no objection to this prayer. The High Court considered the submissions of both parties regarding the petitioner's request to approach the GST Appellate Tribunal.

Held

The Court held that the petitioner should be permitted to prefer an appeal before the GST Appellate Tribunal. The reasoning was based on the fact that the Tribunal is now functional, providing a statutory appellate forum. The Court granted permission to the petitioner to file an appeal before the GST Appellate Tribunal within 30 days from the date of the order. Furthermore, the Court directed that any interim relief previously granted by the High Court to the petitioner shall continue to operate for a further period of 30 days, allowing the petitioner time to seek appropriate interim measures from the Tribunal. No issues were expressly left undecided.

Key Issues

1. Whether the petitioner should be permitted to prefer an appeal before the GST Appellate Tribunal, given its current functionality? The petitioner argued that since the GST Appellate Tribunal is now functional, they should be allowed to pursue their appeal there. The petitioner's counsel specifically prayed for this permission at the outset of the hearing. The respondents, represented by the learned Deputy Government Advocate, stated that they had no objection to the petitioner's prayer to prefer an appeal before the GST Appellate Tribunal. No specific legal provisions or precedents were cited by either party in this regard, as the issue revolved around procedural recourse now available.