M/S Prudent Polyfab And Industries L.L.P vs. State Of Chhattisgarh
Facts
The petitioner, M/s Prudent Polyfab And Industries L.L.P., filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition challenged an order or action passed by the revenue authorities, specifically the Assistant Commissioner, Chhattisgarh State Tax, Circle-9, Raipur, and the Joint Commissioner (Appeals) of Chhattisgarh State Tax. The specific tax period and amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed, other than the fact that the petitioner approached the High Court. The petitioner's representative appeared through counsel, and the respondent State was represented by the Deputy Government Advocate.
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, and the respondent State had no objection to this course of action. The Court granted permission to the petitioner to file an appeal before the GST Appellate Tribunal within a period of 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. The Court did not delve into the merits of the underlying GST dispute, as the primary issue was procedural, concerning the appropriate forum for appeal. No issues were expressly left undecided, as the Court directly addressed the petitioner's prayer.
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 that since the GST Appellate Tribunal has become functional, they should be allowed to pursue their appeal there. The petitioner's counsel made a specific prayer to this effect. The respondent State, through its counsel, stated that it had no objection to the petitioner's prayer to prefer an appeal before the GST Appellate Tribunal. No other arguments or contentions were recorded in the judgment.
AI-generated summary — verify with the full judgment below
1
2026:CGHC:25718
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 134 of 2023 • M/s Prudent Polyfab And Industries L.L.P (Gstin22aarfp1957g1z2) Having Its Office At Khasra No. Part Of 624,541/1,542/2,625/2, Plot No. 575, Village Achholi, Industrial Area Urla, Raipur, Chhattisgarh Through Its Partner Namely Ashok Goyal, S/o L.R. Agrawal, Aged Around 53 Years, R/o H. No. 391, Near Water Tank, Goyal Nursing Home, Samta Colony, Raipur, Chhattisgarh
... Petitioner versus
State Of Chhattisgarh Through The Secretary, Department Of State Tax (GST), North Block, Sector-19, Atal Nagar, Naya Raipur, Raipur, Commercial Tax, Raipur, Chhattisgarh
Joint Commissioner (Appeals) of Chhattisgarh State Tax (GST) North Block, Sector-19, Atal Nagar, Naya Raipur, Raipur, Commercial Tax, Raipur, Chhattisgarh
The Assistant Commissioner Chhattisgarh State Tax, Circle-9, Raipur, Behind Raj Bhawan, Civil Line, Raipur, Chhattisgarh
... Respondent(s) For Petitioner
: Ms. Pragati Pandey, Advocate holding the brief of Mr. Hari Agrawal, Advocate For Sta
The judgment continues below.
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