Mahendra Suniani vs. The Commissioner Of Commercial Taxes And Goods Services Tax, Odisha,Cuttack

WP(C)/35823/2025HC OrissaGSTCNR ODHC01089118202516 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryDisposed

Held

The Court directed the petitioner to deposit the pre-deposit amount as required by Section 112(8) of the GST Act and file an appeal before the GSTAT within the stipulated timelines, as the GSTAT is now functional.

Facts

The petitioner challenged a GST assessment order and its affirmation by the Appellate Authority. The petitioner argued that the appeal to the GST Appellate Tribunal (GSTAT) was not possible as it was not functional.

Key Issues

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

Sections Cited

Section 74, 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.35823 of 2025 Mahendra Suniani …. Petitioner Mr. Sriman Arpit Mohanty, Advocate -versus- The Commissioner of Commercial Taxes and Goods and Services Tax, Odisha and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel along with Mr. Seshadeb Das, Additional 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 16.12.2025

01.

1. The petitioner has challenged the order dated 11th November, 2022 passed by the State Tax Officer-cum-Proper Officer, Sundargarh Circle, Sundargarh for the tax periods from April, 2019 to March, 2020 under Section 74 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 under the Goods and Services Tax Appellate Tribunal (GSTAT)

The judgment continues below.

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