M/S Jp Construction Co. Partnership Firm vs. Commissioner (Appeal)

Facts

The petitioner, M/s JP Construction Co., filed a writ petition before the Chhattisgarh High Court challenging an order dated 18.08.2025 passed by the Joint Commissioner (Appeal), Central Tax, Raipur, under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017. The petitioner sought to quash this appellate order. The reason for approaching the High Court directly was the non-constitution of the Goods and Services Tax Appellate Tribunal (GSTAT) in Chhattisgarh, despite its notification, due to the absence of appointed President or members. The petitioner argued that a Co-ordinate Bench of the High Court had previously dealt with a similar situation in WPT No.40/2023, M/s. Divya Steels Vs. State of CG and ors., directing that appeals could be filed once the GSTAT became functional.

Held

The Court held that it was appropriate to direct the petitioner to invoke the provision for filing an appeal before the Goods and Services Tax Appellate Tribunal as soon as the President or State President enters office. The Court acknowledged the difficulty faced by the petitioner due to the non-constitution of the Tribunal and the absence of appointments. The reasoning was based on the submissions of the learned counsel for both parties, particularly referencing the order dated 03.12.2019 issued by the CBIC and the order dated 09.05.2024 passed by a Co-ordinate Bench in WPT No.40/2023. The Court directed that upon filing such an appeal, the concerned Authority would decide it strictly in accordance with law. The statutory stay as provided under Section 112(9) of the Act, 2017, would remain in operation until the decision of the appeal. The Court also clarified that if the appeal was not filed within the prescribed limitation period, the State would be at liberty to proceed for recovery. Furthermore, if the required amount for filing the appeal was not deposited within 30 days from the date of the order, the order would lose its efficacy, in light of the Circular dated 11.07.2024.

Key Issues

1. Whether the petitioner can maintain a writ petition before the High Court challenging the appellate order when a second appeal is provided under Section 112 of the CGST Act, 2017, before the Goods and Services Tax Appellate Tribunal? Petitioner's Argument: The petitioner contended that the writ petition was maintainable due to the non-availability of the statutory appellate remedy before the GSTAT, which had not been constituted with the necessary appointments. They relied on a previous order of the High Court in WPT No.40/2023, which acknowledged this difficulty and suggested filing an appeal once the Tribunal was functional. The petitioner also referred to a Central Board of Indirect Taxes and Customs (CBIC) order dated 03.12.2019 (Order No.09/2019-Central Tax) that clarified the calculation of the limitation period for filing appeals in such circumstances, considering the date of the President or State President entering office. They further cited a notification dated 17.09.2025 regarding the date of filing appeals. Respondents' Argument: The respondents did not oppose the prayer made by the petitioner.