M/S Heavy Engineering Corporation Co. vs. State Of Chhattisgarh
Facts
The petitioner, M/s Heavy Engineering Corporation Co., filed a writ petition challenging an order dated 30.06.2025 passed by the Commissioner (Appeals), CGST, which dismissed their appeal on grounds of limitation. The petitioner's original appeal was against a recovery order dated 19.03.2024 for Rs. 4,75,46,454/- plus interest and penalty, passed by the Additional Commissioner without providing an opportunity of hearing. The petitioner contended that they were unaware of the recovery order as their company was not in operation and the premises were locked. They sought to quash the recovery and appellate orders and to remand the matter for a fair hearing.
Held
The Court held that a statutory remedy of appeal before the Goods and Service Tax Appellate Tribunal is available to the petitioner. Although the Tribunal is currently non-functional, it is expected to become operational soon with the appointment of a Vice President. Therefore, the Court was not inclined to entertain the writ petition, considering the efficacious alternative remedy. The Court disposed of the writ petition, granting liberty to the petitioner to file an appeal as per the circular dated 11.07.2024 and notification dated 17.09.2025 within the stipulated period. The appeal, once filed and the Vice President enters office, will be considered and decided on its merits. The order is subject to the petitioner's statutory compliance, including depositing the pre-deposit amount. If the appeal is not filed within the prescribed limitation, the respondent authorities are at liberty to proceed with recovery. The Court clarified that if the pre-deposit is not made, this order will not provide any relief.
Key Issues
1. Whether the writ petition is maintainable when an alternative statutory remedy of appeal to the Goods and Service Tax Appellate Tribunal is available under Section 112 of the CGST Act, 2017? Petitioner's arguments: The petitioner argued that the appellate order was passed without considering the merits and that they were not aware of the recovery order due to operational issues. They sought a remand for a fair hearing. Revenue's arguments: The respondents argued that the impugned order is challengeable before the appellate tribunal as provided under Section 112 of the CGST Act, 2017. They highlighted a notification dated 17.09.2025 allowing appeals under Section 112 by 30.06.2026 and a circular dated 11.07.2024 clarifying the procedure for pre-deposit and stay of recovery.
Sections Cited
Section 107, Section 112, Section 112(8), Section 112(9)
AI-generated summary — verify with the full judgment below
1
2025:CGHC:60951
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 199 of 2025 1 - M/s Heavy Engineering Corporation Co. (A Government Undertaking) Through Santosh Kumar Pramanik, DGM (Finance), Purani Expansion Building BSP, Durg, (C.G.)
... Petitioner versus 1 - State Of Chhattisgarh Through Secretary, Department Of Finance, GST Department, North Block, Sector 19, Atal Nagar, Nava Raipur, Raipur (C.G.) 2 - Office Of The Commissioner (Appeals) CGST, Customs And Central Excise, GST Building, Dhamtari Road, Tikrapara, Distt. Raipur (C.G.) 3 - The Joint Commissioner CGST, Division 1, Near 32 Banglow, HUDCO, Bhilai, (C.G.)
... Respondent(s) (Cause title as taken from Case Information System) For Petitioner : Mr. Adhiraj Surana, Advocate For State/Respondent No.1 : Mr. Dilman Rati Minj, G.A. along with Ms. Anuradha Jain, Panel Lawyer For Respondents No.2 & 3 : Mr. Ashutosh Singh Kachhawaha, Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi RAVI SHANKAR MANDAVI RAVI SHANKAR MANDAVI Date: 2025.12.16 17:52:41 +0530
2 Order on Board 15/
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