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INDIAN TRADE AND TRANSPORT CORPORATION vs. STATE TAX OFFICER CHHATTISGARH GOODS AND SERVICE TAX & OTHER
(Chhattisgarh High Court)

Hon'ble Judges:

DEEPAK KUMAR TIWARI
Pet. Counsel
Sushobhit Singh
Res. Counsel
Anuradha Jain

Petitioner / Applicant

INDIAN TRADE AND TRANSPORT CORPORATION
Respondent STATE TAX OFFICER CHHATTISGARH GOODS AND SERVICE TAX & OTHER
Court Chhattisgarh High Court
State

Chhatisgarh

Date Apr 8, 2025
Order No.

WPT No. 53 of 2025

Citation

2025(4) TAXREPLY 12930
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ORDER

ORDER PER 1. With the consent of learned counsel for the parties, the matter is heard finally. 2. This Petition has been filed against the order dated 25.10.2024 (Annexure-P/1) passed by the Joint Commissioner (Appeal), State Tax, Bilaspur (CG) under Section 107 of the Chhattisgarh Goods and Service Tax Act, 2017 (for short “the Act 2017”) in Appeal Case No. 1047/GST/2024, Whereby, the appeal of the petitioner has been dismissed on the ground of delay. Further, challenge is also made to the order dated 6.12.2023 passed in Case No.684/2017 passed by respondent No.1. 3. 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 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 ....

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