Chhattisgarh Steel And Power Limited vs. Union Of INDIA

Facts

The petitioner, Chhattisgarh Steel And Power Limited, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition challenged an order or action passed by various GST authorities, although the specific order and tax period are not detailed in the provided text. The petitioner sought permission to prefer an appeal before the GST Appellate Tribunal, which has become functional. The respondents, including the Union of India and the State of Chhattisgarh GST authorities, had no objection to this prayer. The High Court considered the petitioner's request and the respondents' lack of objection.

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 petitioner's request and the respondents' lack of objection. The Court granted permission for the petitioner to file an appeal before the GST Appellate Tribunal within 30 days from the date of the order. Additionally, the interim relief that was previously granted by the High Court was extended to operate for a further period of 30 days from the date of the order, to be considered along with the application for stay and interim relief to be filed before the Tribunal. No specific issues were expressly left undecided, as the Court disposed of the writ petition based on the agreed-upon course of action.

Key Issues

1. Whether the petitioner should be permitted to prefer an appeal before the GST Appellate Tribunal, given its functional status? (Question of procedure/law) The petitioner argued for the right to appeal to the newly functional GST Appellate Tribunal. The respondents, specifically learned counsel appearing for the respondents, stated they had no objection to the petitioner's prayer to approach the GST Appellate Tribunal. No specific arguments were recorded for the respondents other than their lack of objection to the petitioner's request.