Visa Steel LTD.,Bbsr vs. Union Of INDIA

WP(C)/5017/2023HC OrissaGSTCNR ODHC01012828202328 August 2026Bench: MR. JUSTICE MANASH RANJAN PATHAK,MR. JUSTICE MURAHARI SRI RAMAN3 pages

AI SummaryPartly Allowed

Held

The Court granted the petitioner liberty to approach the GST Appellate Tribunal within fifteen days. The Tribunal was directed to admit the appeal, considering statutory compliance and the period the matter was pending in the High Court.

Facts

The petitioner challenged an order in appeal under the Central Goods and Services Tax Act by filing a writ petition as the GST Appellate Tribunal was not yet constituted. The GST Appellate Tribunal has since been constituted and is functional.

Key Issues

Whether the petitioner should be allowed to file an appeal before the GST Appellate Tribunal after the prescribed time, considering the delay was due to the non-constitution of the Tribunal.

Sections Cited

Not specified

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 3. IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.5017 of 2023 [CNR No. ODHC010128282023] VISA Steel Limited, Bhubaneswar ..... Petitioner Represented by Adv. – Mr. Jyoti Ranjan Deo, Adv. -versus- Union of India & Others ..... Opposite Parties Represented by Adv. – Mr. Bismay Anand Prusty, (Senior Standing Counsel, GST, Central Excise & Customs) Mr. Sunil Mishra, Standing Counsel (for CT & GST Organization) CORAM: MR. JUSTICE MANASH RANJAN PATHAK AND MR. JUSTICE MURAHARI SRI RAMAN

ORDER 28.08.2026 Order No.

06.1.

Heard Mr. Jyoti Ranjan Deo, learned counsel appearing for the petitioner, Mr. Bismay Anand Prusty, learned Senior Standing Counsel and Mr. Sunil Mishra, learned Standing Counsel for the Opp. Parties.

It is submitted by Mr. Deo, learned Counsel for the petitioner that the petitioner has challenged the order in appeal dated 10.11.2022 passed under Central Goods and Services Tax by the Additional Commissioner,

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.

Create a free account Sign in

See plans and prices

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.