Order date: 20.08.2025
Parties: Hari Shankar Patel  vs. The State Of Chhattisgarh
Facts – 

• This Petition has been filed against the order dated 15.04.2025 under Section 107(11) of the Chhattisgarh Goods & Services Tax Act, 2017 (for short, “CGST Act”) whereby, the Appeal preferred by the petitioner was summarily dismissed on the ground of delay.
• The adjudicating authority has passed an ex-Parte order and imposed punishment/penalty and determined the tax and interest of Rs.8,56,562/- against which, the petitioner has filed an application for the rectification on 09.08.2024 under Section 161 of the CGST Act and the same has been dismissed on 11.12.2024, thereafter, an appeal has been preferred on 17.03.2025.

Issue –

• Whether the petitioner’s delayed appeal under Section 107 of the CGST Act could be entertained and recovery stayed in light of Circular No.224/18/2024-GST and Section 112 of the CGST Act?

Order –

• The single bench of the Hon’ble high court observed that liberty is reserved in favour of the petitioner to comply with the necessary conditions of Circular No.224/18/2024-GST of the Central Board of Indirect Taxes and Customs dated 11.07.2024 by filing an undertaking/declaration with the jurisdictional officer that he would file an Appeal against the order under challenge before the Appellate Tribunal as and when it comes into operation within the time limit mentioned in Section 112 of the CGST Act and shall also pay pre-deposit as per sub-section (8) of Section 112 of CGST Act within a period of 30 days from the date of receipt of copy of this order. 
• Therefore, if the petitioner files such undertaking with regard to pre-statutory deposit, the recovery of the remaining amount shall remain stayed as per sub-section (9) of Section 112 of the CGST Act.