Disposed

M/S Sant Gases, v. the State of Chhattisgarh

Chhattisgarh HC20 Jun 2024WPT/90/2024

Case brief

AI extract

What is this about?

GST dispute where exemption from filing certified copy of impugned order was sought. Following an earlier decision in M/s Sant Motocorp, the court disposed of the petition reserving liberty to file a statutory appeal under Section 112 of the CGST Act, with Section 112(9) statutory stay to operate.

What did the court decide?

Exemption from filing certified copy allowed; liberty reserved to file statutory appeal under Section 112 CGST Act.

M/S Sant Gases, Vs the State of Chhattisgarh — GST and Indirect Tax | Chhattisgarh HC (2024)

¶1

¶2

HIGH COURT OF CHHATTISGARH, BILASPUR

¶3

WPT No. 90 of 2024

¶4

M/s Sant Gases, Through Its Proprietor Amarjeet Kour, D/o Late Sant Singh Gulati, Aged About 59 Years, Address Near Gayatri Mandir, Plot No. 71, Transport Nagar Post Korba, District Korba (C.G.).

¶5

---- Petitioner

¶6

Versus

¶7

The State Of Chhattisgarh Through The Secretary Commercial Tax-Gst Department Mantralaya Mahanadi Bhavand Atal Nagar Naya Raipur, Chhattisgarh.

¶8

The Commissioner Commercial Tax, Gst Department, Government Of Chhattisgarh North Block Sector 19 Atal Nagar

¶9

The Joint Commissioner Of State Tax Bilaspur Division 2, Chhattisgarh.

¶10

The State Tax Officer State Tax Korba Circle, District Korba, Chhattisgarh.

¶11

---- Respondents

¶12

For Petitioner : Mr. Shalvik Tiwari, Advocate For Respondents : Mr. Gary Mukhopadhyay, G.A. for State.

¶13

Hon'ble Shri Justice Sachin Singh Rajput

¶14

Order On Board

¶15

21.06.2024

¶16

The matter is listed for default that exemption in filing the certified copy of the impugned order dated 12.10.2023 (Annexure P-2) is not filed in the memo petition.

¶17

Learned counsel for the petitioner submits that he has moved an application for exemption from filing the certified copy of the impugned order Annexure P-2 order dated 12.10.2023. He submits that at present the petitioner is not in possession of the certified copy but however attested true copy and has been filed along with the petition. He further submits that 20% of the disputed tax amount involved in this petition has already been deposited by the petitioner. Even otherwise, the issue involved in this petition has already been considered and decided by this Court vide order dated 09.05.2024 in WPT No. 80/2024 in case of M/s Sant Motocorp Vs. State of Chhattisgarh and Ors . relegating the petitioner therein to file an appeal under Section 112 of the Chhattisgarh Goods & Services Tax Act, 2017 (for short Act of 2017). Therefore, while allowing the application for exemption in filing the

¶18

¶19

certified copy, this appeal itself may be disposed of in terms of the order dated 09.05.2024 in case of M/s Sant Motocorp (Supra) .

¶20

Learned counsel for the State submits that the issued involved in this petition is identical to issue which has been decided by this Court in WPT No. 80/2024 in case of M/s Sant Motocorp (Supra) and submits that this petition may also be disposed of in light of that order .

¶21

I have heard learned counsel for the parties considered their rival submissions and perused the records.

¶22

This petition is also disposed of in light of order dated 09.05.2024 in case of M/s Sant Motocorp (Supra) in which in paragraph Nos. 9 & 10 it has been held as under:

¶23

“9. In light of the above, this writ petition is disposed of with a direction that as soon as the president or state president enters office of the Goods and Service Tax Appellate Tribunal constituted under the Act of 2017, the petitioner would file an appeal that may be decided in accordance with law on its own merits. The statutory stay as provided under Section 112(9) of Act of 2017 would remain in operation till the decision of such appeal. If the appeal is not filed within the prescribed period of limitation, the state would be at liberty to proceed against the petitioner for recovery of remaining taxes, interest and penalty if any.

¶24

It is also made clear that if the amount required to file an appeal has not been deposited by the petitioner herein, this order would not come to its rescue. The petitioner is granted 30 days time to do so.”

¶25

Therefore, a liberty to file a statutory appeal under the provisions of Act of 2017 is reserved in favour of the petitioner.

¶26

In view of above, application for exemption from filing the certified copy of order dated 12.10.2023 is allowed and petition is disposed of.

¶27

Sd/-

¶28

(Sachin Singh Rajput)

¶29

Judge

¶30

H.Ansari

M/S Sant Gases, v. the State of Chhattisgarh

Case brief

What is this about?

What did the court decide?

M/S Sant Gases, v. the State of Chhattisgarh

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Ishwar Kamar Vs State of Chhattisgarh

M/s Manmath Nath Kundu and Sons Vs Deputy Commissioner Of Commercial Tax and Anors

M/s Manmath Nath Kundu and Sons Vs Deputy Commissioner Of Commercial Tax Anors

Bhagirathi Nisad Vs State Of Chhattisgarh

Sumaykar Vs Kamleshwar

Himanshu Bhuarya Vs State of Chhattisgarh