Satyajit Munda vs. The CT And GST Officer Mayurbhanj

WP(C)/30474/2025HC OrissaGSTCNR ODHC01075408202512 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, a notification and user advisory have since been issued, providing a timeline for filing appeals. Therefore, the petitioner has a functional appellate forum available.

Facts

The petitioner challenged an order passed under Section 63 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 statutory appeal remedy unavailable.

Key Issues

Whether a writ petition is maintainable when a statutory appellate forum is provided but not yet functional, and if so, what are the conditions for approaching the Writ Court once the forum becomes functional.

Sections Cited

Section 63, Section 112

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.30474 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. S. Das, 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 12.12.2025

01.

1. The petitioner has challenged the order dated 18th June, 2022 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 available as the GSTAT ha

The judgment continues below.

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