"1 2025:CGHC:60951 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 199 of 2025 1 - M/s Heavy Engineering Corporation Co. (A Government Undertaking) Through Santosh Kumar Pramanik, DGM (Finance), Purani Expansion Building BSP, Durg, (C.G.) ... Petitioner versus 1 - State Of Chhattisgarh Through Secretary, Department Of Finance, GST Department, North Block, Sector 19, Atal Nagar, Nava Raipur, Raipur (C.G.) 2 - Office Of The Commissioner (Appeals) CGST, Customs And Central Excise, GST Building, Dhamtari Road, Tikrapara, Distt. Raipur (C.G.) 3 - The Joint Commissioner CGST, Division 1, Near 32 Banglow, HUDCO, Bhilai, (C.G.) ... Respondent(s) (Cause title as taken from Case Information System) For Petitioner : Mr. Adhiraj Surana, Advocate For State/Respondent No.1 : Mr. Dilman Rati Minj, G.A. along with Ms. Anuradha Jain, Panel Lawyer For Respondents No.2 & 3 : Mr. Ashutosh Singh Kachhawaha, Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi Printed from counselvise.com RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2025.12.16 17:52:41 +0530 2 Order on Board 15/12/2025 1. Heard. 2. Issue notice to the respondents as per rules. 3. Learned counsel appearing for the respective respondents accepts notice, therefore, issuance of notices are dispensed with. 4. This petition has been preferred by petitioner under Article 226 of the Constitution of India against the order dated 30.06.2025 (Annexure-P/1) passed by the Commissioner (Appeals), Central GST & Central Excise Appeals, Raipur (C.G.) under Section 107 of the Central Goods and Services Tax Act, 2017 (for short “the Act, 2017”) in Appeal No. RPR-CGST-COM-APPL-12/25-26 and prayed for the following reliefs:- “10.1. That, this Hon'ble Court may kindly be pleased to call for the entire records relating to the impugned order. 10.2. That, this Hon'ble Court may also kindly be pleased to quash the impugned order of recovery dt. 19.03.2024 (Annexure P/3), Appellate order dt.30.06.2025 (Annexure P/1) as being non-est in law, in the larger interest of justice. 10.3 That, this Hon'ble Court may kindly allow the matter to be remanded back to the Commissioner (Appeals) for a fair opportunity of hearing to the Petitioner Company. 10.4 Any other relief, including the cost of this petition, as it appears to be fit and appropriate to this Hon'ble Court.” 5. Learned counsel for the petitioner would submit that vide impugned order (Annexure P/3) dated 19.03.2024, Additional Printed from counselvise.com 3 Commissioner has passed recovery order amounting to Rs.4,75,46,454/- plus interest plus penalty, without providing opportunity of hearing to the petitioner. This order was challenged by the petitioner by filing appeal before the respondent No.2 and that appeal has been dismissed vide order Annexure P/1 dated 30.06.2025 passed by the Commissioner (Appeals), Central GST & Central Excise Appeals, Raipur (C.G.) on the ground of limitation without considering the merits of the case, as the appeal is barred by limitation. 6. Learned counsel for the petitioner further submits that though the impugned order was uploaded in the GST Portal, but the petitioner’s company was not in operation and was locked, therefore, the petitioner was not aware of the aforesaid order. Hence, he prayed that interim protection may be granted in favour of the petitioner. 7. Per contra, learned counsel appearing for the respondents No.2 & 3, who is main contesting party of the instant petition, would submit that impugned order is challengeable before the appellate tribunal as provided under Section 112 of Central Goods and Service Tax, Act, 2017. 7.1 On question being put forth by the Court, learned counsel for the respondents No.2 & 3 would submit that there is a provision of appeal to be filed before the Goods and Service Tax Appellate Tribunal. He further submits that a notification dated 17th Printed from counselvise.com 4 September, 2025 has been issued by Ministry of Finance, Department of Revenue, (Central), under which, the petitioner can file an appeal under Section 112 of CGST Act, 2017 by 30.06.2026. Another circular dated 11th July, 2024 has also been issued by the Government of India, Ministry of Finance, Department of Revenue (Central), whereby the Government has clarified the manner of payment, in order to facilitate the Taxpayers to make the payment of amount of pre-deposit as per sub Section (8) of Section 112 of CGST Act, 2017 and to avail benefit of stay from recovery of the remaining amount of confirmed demand as per sub Section 9 of Section 112 of Act, 2017. 8. On being question raised by the learned counsel for the petitioner that where said 10% amount will be deposited, upon which learned counsel appearing for respondents No.2 & 3 would submit that the said amount may be deposited as voluntarily under DRC- 03. 9. I have heard learned counsel for the parties and perused the material available on record. 10. As stated by learned counsel for the respondents No.2 & 3, notification dated 17th September, 2025 has been issued by Ministry of Finance, Department of Revenue, (Central), under which, the petitioner can file an appeal under Section 112 of CGST Act, 2017 by 30.06.2026. Another circular dated 11th July, Printed from counselvise.com 5 2024 has also been issued by the Government of India, Ministry of Finance, Department of Revenue (Central), whereby the Government has clarified the manner of payment, in order to facilitate the Taxpayers to make the payment of amount of pre- deposit as per sub Section (8) of Section 112 of CGST Act, 2017. 11. The relevant paragraphs 4 & 5 of the circular dated 11th July, 2024, is reproduced as under : “4. In order to facilitate the taxpayers to make the payment of the amount of pre-deposit as per sub-section (8) of sec­ tion 112 of CGST Act, and to avail the benefit of stay from recovery of the remaining amount of confirmed demand as per sub-section (9) of section 112 of CGST Act, it is hereby clarified that in cases where the taxpayer decides to file an appeal against the order of the appellate authority and wants to make the payment of the amount of pre-deposit as per sub-section (8) of section 112 of CGST Act, he can make the payment of an amount equal to the amount of pre- deposit by navigating to Services >> Ledgers>> Payment towards demand, from his dashboard. The taxpayer would be navigated to Electronic Liability Register (ELL) Part-11 in which he can select the order, out of the outstanding de­ mand orders, against which payment is intended to be made. The amount so paid would be mapped against the selected order and demand amount would be reduced in the balance liability in the aforesaid register. The said amount deposited by the taxpayer will be adjusted against the amount of pre-deposit required to be deposited at the time of filing appeal before the Appellate Tribunal. 5. The taxpayer also needs to file an undertaking declara­ tion with the jurisdictional proper officer that he will file ap­ peal against the said order of the appellate authority before the Appellate Tribunal, as and when it comes into operation, within the tunelines mentioned in section 112 of the CGST Act read with Central Goods and Services Tax (Ninth Re­ moval of Difficulties) Order, 2019 dated 03.12.2019. On pro­ viding the said undertaking and on payment of an amount equal to the amount of pre-deposit as per the procedure mentioned in para 4 above, the recovery of the remaining amount of confirmed demand as per the order of the appel­ Printed from counselvise.com 6 late authority will stand stayed as per provisions of sub-sec­ tion (9) of section 112 of CGST Act.” 12. Having considered the circular dated 11th July, 2024 and notification dated 17th September, 2025 issued by the Ministry of Finance, Department of Revenue (Central), and in view of the fact that a statutory remedy of appeal before the Goods and Service Tax Appellate Tribunal is provided, though the Tribunal is presently non-functional, but as informed by the counsel for the respondents, it is expected that the Vice President will be appointed soon and the Appellate Tribunal will become operational, therefore, I do not feel inclined to entertain this writ petition, as there is efficacious remedy available to the petitioner for redressal of his grievance. 13. In the light of the above, this writ petition is disposed of granting liberty to the petitioner to file appeal as per circular dated 11th July, 2024 and notification dated 17th September, 2025 issued by Government of India, Ministry of Finance, (Central) within the stipulated period and as soon as the Vice President enters in the Office of the Goods and Service Tax Appellate Tribunal constituted under the Act, 2017, all the objections raised by the petitioner in the appeal shall be considered and decided by the Appellate Tribunal in accordance with law. This order shall be subject to the statutory compliance by the petitioner, thereafter statutory stay as provided under Section 112(9) of CGST Act, Printed from counselvise.com 7 2017 would remain in operation till the decision on such appeal filed by the petitioner. 14. If the appeal is not filed by the petitioner within the prescribed period of limitation, the respondent authority would be at liberty to proceed against the petitioner for recovery of remaining taxes, interest and penalty, if any. 15. It is further made clear that if the amount required to file an appeal is not deposited by the petitioner, this order would not come to his rescue. 16. With this observation, this petition stands disposed of and interlocutory application(s), if any, shall also stand disposed of. No order as to cost(s). Sd/- (Naresh Kumar Chandravanshi) Judge Ravi Mandavi Printed from counselvise.com "