Satyajit Munda vs. The CT And GST Officer, Mayurbhanj Circle

WP(C)/33998/2025HC OrissaGSTCNR ODHC01075420202518 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 become functional, and timelines for filing appeals have been provided. Therefore, the petitioner should pursue the statutory remedy.

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 appeal remedy unavailable.

Key Issues

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

Sections Cited

Section 63, 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.33998 of 2025 Satyajit Munda …. Petitioner Ms.Upasana Bal, Advocate -versus- The CT & GST Officer, Mayurbhanj Circle, Balasore 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 18.12.2025

02.

1. The petitioner has challenged the order dated 19th August, 2021 passed by the CT & GST Officer, Mayurbhanj Circle, Balasore for the tax periods from April, 2017 to March, 2018 under Section 63 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 21st 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 not a

The judgment continues below.

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