M/S Rameswar Agro Industries PVT LTD., Bhubaneswar vs. The Commissioner Of Commercial Taxes, CT And Goods And Service Tax (GST), Cuttack

WP(C)/35095/2025HC OrissaGSTCNR ODHC01084352202519 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryDismissed

Held

The High Court noted that while the GSTAT was initially non-functional, a notification and user advisory indicated it is now operational with extended timelines for filing appeals. The Court directed the petitioner to comply with the pre-deposit requirements under Section 112(8) and file their appeal before the GSTAT.

Facts

The petitioner challenged an order passed under Section 73 of the GST Act, which was affirmed 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 not functional, and if so, what are the conditions for approaching the writ court when the forum becomes functional.

Sections Cited

Section 73, 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.35095 of 2025 M/s.Rameswar Agro Industries Pvt. Ltd., Bhubaneswar …. Petitioner Mr.Prabodha Chandra Nayak, Advocate -versus- The Commissioner of Commercial Taxes (C.T.) and Goods and Service Tax (G.S.T.), 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 19.12.2025

01.

1. The petitioner has challenged the order dated 24th April, 2024 passed by the Asst. Commissioner of CT & GST, Circle-IV, Bhubaneswar for the tax periods from 1st April, 2018 to 31st March, 2019 under Section 73 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 30th June, 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

The judgment continues below.

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