Rabindra Jena vs. Commissioner Of State Tax, Commissionerate Of CT And GST, Cuttack

WP(C)/36184/2025HC OrissaGSTCNR ODHC01088594202524 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryRemanded

Held

The Court noted that while the GSTAT was initially non-functional, it has since been made functional with extended timelines for filing appeals. The Court directed the petitioner to comply with the pre-deposit requirements under Section 112(8) and file the appeal within the stipulated timeline.

Facts

The petitioner challenged a GST assessment order and its affirmation by the Appellate Authority. The petitioner argued that the Goods and Services Tax Appellate Tribunal (GSTAT) was not functional, rendering the statutory appeal remedy unavailable.

Key Issues

Whether a writ petition is maintainable when the statutory appellate forum is non-functional, and what are the conditions for filing an appeal before the GSTAT.

Sections Cited

Section 74, Section 112, Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 7 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.36184 of 2025 Rabindra Jena …. Petitioner Mr. Jyoti Ranjan Behera, Advocate -versus- Commissioner of State Tax, Commissionerate of CT & GST, Cuttack and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel along with Mr. Sourav Tibrewal, Addl. Standing Counsel for CT & GST Department CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 24.12.2025

01.

1. The petitioner has challenged the order dated 26th April, 2024 passed by the State Tax Officer, Bhadrak Circle, Balasore for the tax periods from April, 2018 to March, 2019 under Section 74 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (hereinafter referred to as "GST Act"), which was affirmed in an appeal by the Appellate Authority on 7th April, 2025. 2. According to learned advocate appearing for the petitioner, although the remedy by way of an appeal is provided under Section 112 of the GST Act under the Goods and Services Tax Appellate Tribunal (GSTAT) against the order in appeal, such remedy is n

The judgment continues below.

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