Judgment
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IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.24164 of 2023 CNR No. ODHC010589362023 M/s. Maa Sarala Fly Ash Bricks, Cuttack ….
Petitioner
Mr. Rudra Prasad Kar, Senior Advocate assisted by Mr. R.K. Jena, Advocate
-Versus-
Commissioner of CT & GST, Cuttack and others ….
Opposite Parties
Mr. Sunil Mishra, Standing Counsel
CORAM:
HON’BLE DR. JUSTICE SANJEEB K PANIGRAHI AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
Order No.
ORDER 17.09.2026 01.
1.
This matter is taken up through hybrid arrangement.
2.
Heard learned Senior Advocate appearing for the petitioner and learned Standing Counsel appearing for the Opp. Parties.
2.1. It is submitted by the learned Senior Counsel for the petitioner that the petitioner has challenged the order in
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appeal dated 25th May, 2023 passed under Odisha Goods and Services Tax by the Additional Commissioner of State Tax (Appeal), Central Zone-II, Cuttack (Opp. Party No.2) by way of filing this Writ Petition invoking the provisions of Articles 226 and 227 of the Constitution of India.
2.2. It is submitted that, at the relevant point of time, the GST Appellate Tribunal had not been constituted. Therefore, the petitioner was constrained to approach this Court by filing the present Writ Petition. Since the GST Appellate Tribunal has now been constituted and is functional, the petitioner seeks liberty to approach the said Tribunal by filing an appeal in accordance with law to challenge the appellate order as also the adjudication order.
3.
Learned Standing Counsel appearing for the Opposite Parties submitted that the time prescribed for filing an appeal before the GST Appellate Tribunal had expired on 31st July, 2026.
4.
Considering the averments and contents made in this writ petition, after hearing from the learned counsels of both the sides and on perusal of records, we find that the present Writ Petition was filed on 27th July, 2023, at a time when the GST Appellate Tribunal had not been constituted. In such
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circumstances, the petitioner had approached this Court challenging the appellate order as also the adjudication order.
5.
In such view of the matter, we deem it appropriate to grant liberty to the petitioner, if so advised, to approach the GST Appellate Tribunal by filing an appeal in accordance with law within a period of fifteen days hence. If such an appeal is filed the learned GST Appellate Tribunal shall do well to admit the appeal subject to statutory compliance and it shall also take into consideration the period during which this matter remained pending in this Court.
6.
With the aforesaid liberty and observations, the Writ Petition stands disposed of.
7.
Pending Interlocutory Application(s), if any, stand(s) disposed of.
(Dr. Sanjeeb K Panigrahi) Judge
(Murahari Sri Raman) Judge
Laxmikant Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: Senior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 18-Sep-2026 16:20:32 Signature Not Verified