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D AND SONS MOTORS PVT. LTD. vs. STATE OF CHHATTISGARH & OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

DEEPAK KUMAR TIWARI
Pet. Counsel
Harshal Chouhan
Res. Counsel
Anuradha Jain

Petitioner / Applicant

D AND SONS MOTORS PVT. LTD.

Respondent STATE OF CHHATTISGARH & OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Apr 2, 2025
Order No.

WPT No. 47 of 2025

Citation

2025(4) TAXREPLY 12863

Original Order
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ORDER

ORDER ON BOARD 1. This Petition has been filed against the order dated 16.12.2024 (Annexure-P/1) passed by the Joint Commissioner (Appeal), State Tax Bilaspur (CG) under Section 107 (1) of the Chhattisgarh Goods and Service Tax Act, 2017 (for short “Act 2017”) in Appeal Case No. 1167/GST/2024, whereby, appeal of the petitioner has been dismissed on the ground of delay. 2. At the outset, learned counsel for the petitioner would submit that the matter in issue has already been decided by 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 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. He also submits that the Central Board of Indirect Taxes ....

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