M/S. Maa Sarala Fly Ash Bricks, Cuttack vs. Commissioner Of CT And GST, Cuttack
Held
The High Court granted the petitioner liberty to file an appeal before the GST Appellate Tribunal within 15 days. The Tribunal was directed to admit the appeal, subject to statutory compliance, and consider the period during which the writ petition was pending before the High Court.
Facts
The petitioner challenged an appellate order under Odisha Goods and Services Tax by filing a writ petition, as the GST Appellate Tribunal was not constituted at that time. With the Tribunal now functional, the petitioner sought liberty to approach it to challenge both the appellate and adjudication orders.
Key Issues
The key legal issue was whether to grant liberty to a petitioner, who had approached the High Court due to the non-constitution of the GST Appellate Tribunal, to now file an appeal before the newly constituted Tribunal, taking into account the elapsed time.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 17.09.2026 01. 1. This matter is taken up through hybrid arrangement.
Heard learned Senior Advocate appearing for the petitioner and learned Standing Counsel appearing for the Opp. Parties.
It is submitted by the learned Senior Counsel for the petitioner that the petitioner has challenged the order in 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 judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.