M/S. Jagannath Interior, Cuttack vs. Chief Commissioner Of CT And GST, Cuttack
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 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 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 filing an appeal 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 30th April, 2025 passed by the State Tax Officer, Cuttack-I City Circle, Cuttack for the tax periods from April, 2021 to March, 2022 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 20th 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 GSTAT has not been constituted and made
The judgment continues below.
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