Core Fab Projects (Unit-Ii) PVT. LTD. vs. State Of Chhattisgarh

Facts

The petitioner, Core Fab Projects (Unit-II) Pvt. Ltd., filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petitioner sought permission to prefer an appeal before the GST Appellate Tribunal, which had become functional. The respondents, including the State of Chhattisgarh and various tax authorities, did not object to this prayer. The writ petition was filed challenging an order or action by one of the respondents, though the specific order, tax period, amount in dispute, and the authority that passed the impugned order are not detailed in the provided text. The procedural history leading to the writ petition is also not elaborated.

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. 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. Furthermore, the interim relief that was previously granted by the Court was extended to operate for an additional period of 30 days from the date of the order, to allow for the filing of the appeal and an application for stay before the Tribunal. No specific issues were decided on merits, and the operative direction was to allow the petitioner to pursue their remedy before the appellate tribunal.

Key Issues

1. Whether the petitioner should be permitted to prefer an appeal before the GST Appellate Tribunal, given its recent functional status? The petitioner argued that since the GST Appellate Tribunal is now functional, it should be allowed to pursue its appeal there. The petitioner's counsel explicitly prayed for this permission. The respondent, represented by the Deputy Government Advocate, stated that they had no objection to the petitioner's prayer. No other arguments or contentions from either side are recorded in the judgment.