M/S Magnum Estates Private Limited, Bhubaneswar vs. Additional Commissioner, GST (Appeals), Bhubaneswar
Held
The Court noted that the GSTAT is now functional and a timeline for filing appeals has been provided. It 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 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 not functional, and if conditions for appeal must be met once the forum becomes functional.
Sections Cited
Section 73, Section 112
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 18.12.2025
1. The petitioner has challenged the order dated 23rd August, 2024 passed by the Superintendent CGST & Central Excise, Balasore-1 Range for the tax periods from April, 2019 to March, 2020 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 29th September, 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 not available as the GST
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