"1 2025:CGHC:59910 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 198 of 2025 1 - NBCC ( India) Limited (M/s. NBCC (India) Limited), Lara, Village Pussore, Raigarh, District Raigarh (C.G.) Pin- 496001, GSTN No. 22aaacn3053BIZA. ... Petitioner versus 1 - State Of Chhattisgarh Through The Principal Secretary, Department Of Commercial Taxes (State GST), Mahanadi Bhawan, Naya Raipur, District Raipur (C.G.) 2 - The Commissioner, Office Of The Commissioner, Commercial Tax (SGST) Department, Raipur, Civil And Revenue District Raipur (C.G.) 3 - The Joint Commissioner (Appeals), State GST, Bilaspur Division, Bilaspur District Bilaspur (C.G.) 4 - The Assistant Commissioner/ Deputy Commissioner (State GST), (Raigarh Circle) Raigarh, District Raigarh (C.G.) ... Respondent(s) (Cause title as taken from Case Information System) For Petitioner : Mr. Sunil Verma, Advocate For State/Respondent/s : Ms. Anuradha Jain, Panel Lawyer Hon'ble Shri Justice Naresh Kumar Chandravanshi Order on Board Printed from counselvise.com RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2025.12.16 18:00:12 +0530 2 10/12/2025 1. With the consent of learned counsel for the parties, the matter is heard finally. 2. This petition has been preferred by petitioner under Article 226 of the Constitution of India against the order dated 18.08.2025 (Annexure-P/1), passed by the Joint Commissioner (Appeal), State Tax, Bilaspur (CG) under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017 (for short “the Act, 2017”) in Appeal Case No. 1226/GST/2024 and prayed for the following relief(s) : “10.1 That, this Hon’ble Court may kindly be pleased to set-aside/quash the impunged appellate order dated 18-08-2025, communicated vide GST APL-4, dated 12-09-2025 (Annexure P/1) whereby passed by the order of the Respondent No. 3. 10.2 That, this Hon'ble Court may kindly be pleased to set-aside/quash the DRC-7/original Demand order dated 29-08-2024 issued by the Respondent no. 4. 10.3 Direct the respondents to reconsider the matter afresh, after giving proper opportunity and considering all documentary evidence. 10.4 That, this Hon'ble Court may kindly be pleased to grant of stay on recovery proceedings arising out of impugned orders. 10.5 Any other relief, which this Hon'ble Court deems to fit and proper, may also, kindly be granted to the petitioner in the interest of justice.” 3. Learned counsel for the petitioner would submit that vide impugned order (Annexure P/2) dated 29.08.2024, Assistant Printed from counselvise.com 3 Commissioner, State Tax, Raigarh Circle-1 has passed demand order for the tax period April, 2019 to March, 2020 under Section 73(9) of Chhattisgarh Goods and Services Tax, Act, 2017, whereby demand order DRC-07 for recovery of Rs.3435965.30 has been passed and the same was challenged by the petitioner by filing appeal, which has also been rejected by the Joint Commissioner (Appeals), State Tax, Bilaspur (C.G.) vide order dated 18.08.2025 (Annexure P/1). He further submits that impugned orders passed by respondents No.4 & 3 suffers from gross violation of statutory provisions, non-application of mind as also against the principle of natural justice. Appellate authority has passed impugned order dated 18.08.2025 (Annexue P/1) without providing due opportunity of hearing to the petitioner. The documents pertaining to the petitioner has not been considered by the respondent authorities, as such impugned orders suffers from perversity and illegality. 4. In reply, learned counsel appearing for State would submit that petitioner was served with several notices on different occasions, but he did not produce any documents before the concerned authorities, therefore, respondent authorities passed impugned order. 5. On question being put forth by the Court, learned counsel for the respondent-State would submit that against the impugned order passed by Joint Commissioner (State Tax), there is a provision of appeal to be filed before the Goods and Service Tax Appellate Printed from counselvise.com 4 Tribunal. She further submits that a 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, 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. 6. Learned counsel for the State referred to paragraphs 4 & 5 of the circular dated 11th July, 2024, which 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 section 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 demand orders, against which payment is intended to be made. The amount so Printed from counselvise.com 5 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 declaration with the jurisdictional proper officer that he will file appeal 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 Removal of Difficulties) Order, 2019 dated 03.12.2019. On providing 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 appellate authority will stand stayed as per provisions of sub- section (9) of section 112 of CGST Act.” Hence, she prays that in view of above notification, this writ petition is not maintainable. 7. In reply, learned counsel for the petitioner would submit that this petition is very well maintainable as impugned orders have been passed against the law. 8. I have heard learned counsel for the parties and perused the material available on record. 9. 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 Printed from counselvise.com 6 presently non-functional, but as informed by the counsel for the respondent-State, 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. 10. 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 under Section 112(8) of Act, 2017 by the petitioner, thereafter statutory stay as provided under Section 112(9) of Act, 2017 would remain in operation till the decision on such appeal filed by the petitioner. 11. If the appeal is not filed by the petitioner 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. Printed from counselvise.com 7 12. 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. 13. 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 "