Visa Steel Limited vs. Union Of INDIA

WP(C)/19998/2021HC OrissaGSTCNR ODHC01043125202128 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 order in appeal under the Central Goods and Services Tax Act by filing a writ petition as the GST Appellate Tribunal was not constituted at the time. The petitioner now seeks to approach the Tribunal, which is now functional.

Key Issues

Whether the petitioner should be allowed to approach the GST Appellate Tribunal after the prescribed time limit, considering the pendency of the matter in the High Court 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.19998 of 2021 [CNR No. ODHC010431252021] VISA Steel Limited, Bhubaneswar ..... Petitioner Represented by Adv. – Mr. Jyoti Ranjan Deo, Adv. -versus- Union of India & Others ..... Opposite Parties Represented by Adv. – Mr. Sujan Kumar Roy Choudhury, (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. Sujan Kumar Roy Choudhury, 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 23.03.2021 passed under Central Goods

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.