M/S Sahoo Enterprises, Balasore vs. Commissioner Of CT And GST, Cuttack
Held
The Court granted the petitioner liberty to file an appeal before the GST Appellate Tribunal within fifteen days. The Tribunal is directed to admit the appeal, considering the pendency period in the High Court.
Facts
The petitioner filed a writ petition challenging an appellate order under the Odisha GST Act because 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 expiry of the normal limitation period, given the earlier unavailability of the Tribunal.
Sections Cited
Articles 226, 227
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 28.08.2026 (Hybrid Mode)
Heard Mr. Debasish Hazra, learned counsel appearing for the petitioner and Mr.Sunil Mishra, learned Standing Counsel for the CT & GST Organization.
It is submitted by learned counsel for the petitioner that the petitioner has challenged the order in appeal dated 17.02.2025 passed under Odisha Goods and Services Tax by the Additional Commissioner of CT & GST (Appeal), Balasore by way of filing this Writ Petition invoking the provisions of Articles 226 and 227 of the Constitution of India.
1 It is submitted that, at the relevant point of time, the GST Appellate Tribunal had not been constituted. Therefore, the
The judgment continues below.
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