Amit Kumar Das vs. The Joint Commissioner Of State Tax, Jajpur Road
Held
The Court directed the petitioner to deposit the pre-requisite amounts as per Section 112(8) of the GST Act and file an appeal before the GSTAT within the stipulated timelines. The Court emphasized that the GSTAT is the appropriate forum for adjudication of the dispute.
Facts
The petitioner challenged an order under Section 73 of the GST Act, affirmed 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. The Court noted that the GSTAT is now functional and timelines for filing appeals have been provided.
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 15.12.2025
1. The petitioner has challenged the order dated 12th June, 2024 passed by the Joint Commissioner of State Tax, Jajpur Circle, Jajpur for the tax periods from April, 2020 to March, 2021 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 May, 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 be
The judgment continues below.
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