M/S.Chita Ranjan Lenka, Cuttack vs. Chief Commissioner Of CT And GST, Cuttack
Held
The Court held that while the GSTAT was initially non-functional, it has since become functional and timelines for filing appeals have been provided. Therefore, the petitioner should avail the statutory remedy by filing an appeal before the GSTAT, subject to compliance with pre-deposit requirements.
Facts
The petitioner challenged an order passed under Section 73 of the GST Act, which was affirmed on appeal. 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 what are the conditions for filing an appeal before the GSTAT.
Sections Cited
Section 73, Section 112, Section 107
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 July, 2024 passed by the State Tax Officer, Cuttack-I City Circle, Cuttack 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 13th October, 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.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.