M/S Ayush Steels vs. Assistant Commissioner Of State Tax

Facts

The petitioner, M/s Ayush Steels, through its Director Mr. Rajkumar Agrawal, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were the Assistant Commissioner of State Tax, Raipur-2, and the Joint Commissioner (Appeal), State Tax, Raipur. The petitioner sought permission to prefer an appeal before the GST Appellate Tribunal, which had become functional. The counsel for the respondent had no objection to this request. The Court granted the permission and disposed of the 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 petitioner's request and the respondent's lack of objection, acknowledging the GST Appellate Tribunal's operational status. The Court granted liberty to the petitioner to file the appeal within 30 days from the date of the order. Furthermore, any interim relief previously granted by the High Court was ordered to continue for a period of 30 days from the date of the order, to provide a transitionary period for the petitioner. No specific issues regarding GST provisions were decided, as the matter was disposed of on procedural grounds.

Key Issues

1. Whether the petitioner should be permitted to prefer an appeal before the GST Appellate Tribunal, given its functional status? Petitioner's Argument: The petitioner argued that since the GST Appellate Tribunal is now functional, they should be allowed to pursue their appeal before this specialized forum. This implicitly suggests a reliance on the statutory framework establishing the Tribunal and its appellate jurisdiction. Revenue's Argument: The respondent, represented by the Deputy Government Advocate, stated they had no objection to the petitioner's prayer to approach the GST Appellate Tribunal.