M/S Ambika Cunstrution Company vs. Central Board Of Indirect Taxes And Customs
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, subject to statutory compliance, and consider the period the matter was pending in the High Court.
Facts
The petitioner filed a writ petition challenging an appellate order under the Odisha Goods and Services Tax Act when the GST Appellate Tribunal was not yet constituted. The petitioner sought liberty to approach the Tribunal now that it is functional.
Key Issues
Whether the petitioner should be allowed to approach the GST Appellate Tribunal after the expiry of the normal appeal period, given the circumstances of the Tribunal's non-constitution at the time of filing the writ petition.
Sections Cited
Not Applicable
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, Mr. Sujan Kumar Roy Choudhury, learned Senior Standing Counsel 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 State Tax (Appeal), Balasore Range, Balasore (Opp.
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.