Authority: High Court of Chhattisgarh at Bilaspur
Order Date: 14 July 2026
Case Overview
- Petitioners: Subhash Dayalani, proprietor of M/s Acme Plastic Industries, and Kamal Kalwani, proprietor of M/s Ujala Rubber Industries, filed writ petitions (WPT Nos. 44, 53, 46 of 2023) challenging orders of the Joint Commissioner (Appeals) State Tax, Bilaspur and Assistant Commissioner State Tax (GST), Circle‑2, Bilaspur.
- Respondents: Joint Commissioner (Appeals) State Tax, Bilaspur and Assistant Commissioner State Tax (GST), Circle‑2, Bilaspur.
- The petitioners sought permission to prefer appeals before the GST Appellate Tribunal, arguing that the Tribunal is now functional.
- Counsel for petitioners: Mr. Ankit Singhal; counsel for respondents: Ms. Anuradha Jain, Deputy Government Advocate.
- The court noted that the respondents raised no objection to the prayer.
Final Outcome
- The court granted permission to the petitioners to file their respective appeals before the GST Appellate Tribunal within 30 days from the date of the order.
- The interim relief previously granted by the court, including any stay applications, shall continue to operate until the stay applications are disposed of.
- The writ petitions are hereby disposed of with liberty to prefer the appeals.
Topics: GST Appeals, Tax Litigation