Raj Narayan Mohapatra vs. The Assistant Commissioner Of State Tax

WP(C)/13713/2026HC OrissaGSTCNR ODHC01031870202631 August 2026Bench: MR. JUSTICE MANASH RANJAN PATHAK,MR. JUSTICE MURAHARI SRI RAMAN3 pages

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Held

The Court granted the petitioner liberty to file an appeal before the GST Appellate Tribunal within fifteen days. The Tribunal was directed to admit the appeal, considering the period the matter was pending in the High Court.

Facts

The petitioner challenged an appellate order under the Odisha Goods and Services Tax Act by filing a writ petition as the GST Appellate Tribunal was not yet constituted. The petitioner now seeks to approach the Tribunal after its constitution.

Key Issues

Whether the petitioner should be allowed to approach the GST Appellate Tribunal after the prescribed time limit, given the pendency of the matter in the High Court due to the Tribunal's non-constitution.

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Cause title — parties, addresses and appearances

Page 1 of 3. IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.13713 of 2026 CNR No. ODHC010318702026 Shri Raj Narayan Mohapatra .... Petitioner Represented by Adv. – Ms. Upasana Bal, Adv. -versus- The Assistant Commissioner of State Tax, Bhubaneswar III Circle & Others ..... Opposite Partie Represented by Adv. – Mr. Sourav Tibrewal, Additional Standing Counsel CORAM: HON’BLE MR. JUSTICE MANASH RANJAN PATHAK AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER 31.08.2026 Order No. 01. 1. Heard learned counsel appearing for the petitioner and learned Additional 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 10th April, 2026 passed under Odisha Goods and Services Tax by the Joint Commissioner of State Tax (Appeal), Bhubaneswar Range, Bhubaneswar (Opp. Party

The judgment continues below.

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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.