2025:CGHC:60953 Digitally signed by RUKHSAR R BA U N K O HSAR NAFR BANO Date:

2025.12.17

17:27:07 +0530 HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 261 of 2023

1 - M/s. Nutan Ispat And Power Pvt. Ltd. Village - Jarouda, Block - Dharsiwa, Raipur, Chhattisgarh. 493111.

... Petitioner versus

1 - Assistant Commissioner SGST, Raipur, State Tax (SGST), Circle - 9, Raipur, Civil Line, Raipur, Chhattisgarh.

... Respondent (Cause title as taken from Case Information System)

For Petitioner : Ms. Shalini Kashyap, Advocate appears on behalf of Mr. Bhishma Ahluwalia, Advocate For State-Respondent : Mr. Dilman Rati Minj, Govt. Advocate and Mrs. Prabha Sharma, Panel Lawyer.

Hon'ble Shri Justice Naresh Kumar Chandravanshi

Order on Board

15/12/2025

1. Heard.

2. This petition has been preferred by petitioner under Article 226 of the Constitution of India against the order dated 08.11.2021 (Annexure-P/1) passed by the Joint Commissioner (Appeal), State Tax, Raipur (CG) under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017 (for short “the Act, 2017”) in Appeal Case No.

01/GST/2021 and prayed for the following reliefs:-

“I. It is prayed that this Hon’ble Court may kindly be pleased to issue a Writ in nature of Certiorari and/or any other appropriate writ setting aside OIA dated 08.11.2021 and APL No.04 dated 23.11.2021 with consequential relief to the Petitioner.

II. It is prayed that this Hon’ble Court may kindly be pleased to issue a Writ in nature of Certiorari and/or any other appropriate writ quashing the entire proceedings as in violation of natural justice holding that show cause notice has not been issued to the Petitioner.

III. This Hon’ble High Court may kindly be pleased to issue appropriate Writ in the nature of mandamus and/or any appropriate writ to direct the Respondents while executing its administrative function through the GSTN Portal are required to issue detailed show cause notices with appropriate allegations so as to provide the Petitioner a fair right to defense before any recovery of tax is made.”

3. As per the Scheme of the Act, 2017, second appeal is provided before the Goods and Service Tax Appellate Tribunal. It is stated at the Bar that though the Tribunal has been notified in the State of Chhattisgarh, the president or the members have not yet been appointed and therefore, this Writ Petition seeking the relief(s) as stated above has been filed.

4. Learned counsel for the petitioner would submit that the matter in issue has already been decided by this Court in WPT No.91/2021 (M/s Nutan Ispat and Power Pvt. Ltd. vs. State of Chhattisgarh & Ors.) vide order dated 18.11.2025 and the Co-ordinate Bench of this Court in WPT No.40/2023 (M/s. Divya Steels Vs. State of CG and ors.) and other connected matters vide order dated 09.05.2024. In the said order, it has been observed that as soon as the President or State President enters office of the Goods and Service Tax Appellate Tribunal constituted under the Act 2017, the petitioner would file an appeal that may be decided in accordance with law on its own merits. She also submits that the Central Board of Indirect Taxes and Customs has issued an order on 03.12.2019 (Order No.09/2019-Central Tax) wherein it has been observed that for the purpose of filing an appeal or application as referred to in sub section (1) or sub section (3) of Section 112 of the Act 2017, as the case may be, the Appellate Tribunal and its Benches are yet to be constituted in many States as a result of which the said appeal or application could not be filed within time limit. She next submits that for the removal of such difficulties, it has been clarified that for the purpose of calculating, the date on which the order sought to be appealed against is communicated to the person preferring the appeal in sub section (1) of Section 112, the start of three months period shall be considered to be date on which the President or State President, as the case may be, of the Appellate Tribunal after its cons