Ultratech Cement Limited vs. Union Of INDIA

Facts

The petitioner, Ultratech Cement Limited, filed a writ petition before the High Court of Chhattisgarh. The specific tax period(s) and the order or action under challenge, along with the authority that passed it, are not explicitly detailed in the provided text. The amount in dispute is also not mentioned. The procedural history leading to this writ petition is not elaborated upon. The core of the matter is that the petitioner sought relief from the High Court.

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 respondents had no objection to the petitioner's request. 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 interim relief that was previously granted by the Court was extended to continue for a further period of 30 days from the date of the order, to provide continued protection to the petitioner while they pursue their appeal. No issues were expressly left undecided.

Key Issues

The primary issue before the Court was whether the petitioner should be permitted to file an appeal before the GST Appellate Tribunal, which has become functional. The petitioner argued that since the Tribunal is now operational, they should be allowed to pursue their appeal there. The respondents, including the Union of India and the State of Chhattisgarh, through their respective counsel, stated that they had no objection to this request. The Court had to decide whether to grant this permission and allow the petitioner to approach the GST Appellate Tribunal.