M/S Sourabh Rolling Mills PVT. LTD. vs. Assistant Commissioner Of State Tax

Facts

The petitioner, M/s Sourabh Rolling Mills Pvt. Ltd., through its authorized representative, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The writ petition was directed against the respondents, the Assistant Commissioner of State Tax, Raipur-9, and the Joint Commissioner (Appeal), State Tax, Raipur. The specific order or action under challenge and the tax period(s) involved are not detailed in the provided text. The procedural history indicates that the petitioner approached the High Court via a writ petition.

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 GST Appellate Tribunal is now functional, implying that it is the appropriate forum for such appeals. 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. This permission was granted without objection from the respondent. The operative direction was to dispose of the writ petition by granting liberty to the petitioner to file the appeal, along with an application for stay, before the GST Appellate 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 that the Tribunal is now functional? The petitioner argued for this permission. The respondent (State) had no objection to the petitioner's prayer. The core of the issue was whether the High Court should allow the petitioner to pursue their grievance before the newly functional GST Appellate Tribunal instead of continuing with the writ proceedings. The judgment does not record any specific legal provisions or precedents relied upon by either party, beyond the general context of the GST Appellate Tribunal being operational.