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SHRI SSHANTANU STEEL AND OTHER vs. STATE OF CHHATTISGARH AND OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

SANJAY S. AGRAWAL
Pet. Counsel
Amit Banarjee
Res. Counsel
Avinash K. Mishra

Petitioner / Applicant

SHRI SSHANTANU STEEL AND OTHER

Respondent STATE OF CHHATTISGARH AND OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Dec 16, 2021
Order No.

WPT No.251 of 2021

Citation

2021(12) TAXREPLY 4936

Original Order
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ORDER

1. The petitioner has filed this petition questioning the propriety of order dated 04-12-2021 (Annexure P-1) passed by the respondent No.3-Joint Commissioner, State Taxes, Durg, whereby the appeal preferred under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “Act of 2017”), has been rejected. 2. From perusal of the record, it appears that the order dated 25-03-2021 & 01-04-2021 (Collectively filed as Annexure P-2) was passed by the respondent No.4-Assistant Commissioner, State Taxes, Circle-4, Durg, imposing tax liability to the tune of ₹ 1,14,80,992/- (One Crore fourteen lakh eighty thousand & nine hundred ninty two only) with regard to the disputed period commencing with effect from 01-06-2018 up to 31-01-2019. It appears that being aggrieved with the said order, the petitioner had preferred an appeal as per the provisions prescribed under Section 107 of the Act of 2017 before the Appellant Authority, who in t....

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