The Principal Commissioner vs. M/S Sarda Mineral And Energy LTD

Facts

The petitioner, the Principal Commissioner CGST and Central Excise, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondent is M/s Sarda Mineral And Energy Ltd. The petitioner sought permission to prefer an appeal before the GST Appellate Tribunal, which has now become functional. The writ petition was filed challenging an unspecified order or action related to GST. The procedural history leading to this writ petition is not detailed in the judgment. The amount in dispute is also not stated.

Held

The Court granted permission to the petitioner to prefer an appeal before the GST Appellate Tribunal. The Court reasoned that the Tribunal is now functional, making it the appropriate forum for such appeals. Accordingly, the writ petition was disposed of with liberty granted to the petitioner 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 were decided on merits, as the petition 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 its functional status? (Question of procedure) The petitioner argued that since the GST Appellate Tribunal is now functional, they should be allowed to prefer an appeal before it. The petitioner's counsel made this prayer at the outset of the hearing. The respondent did not present any arguments, as indicated by 'Mr. None' for the respondent's counsel.