M/S Samal Construction, Jagatsinghpur vs. Commissioner Of CT And GST, Cuttack

WP(C)/34947/2025HC OrissaGSTCNR ODHC01087583202511 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryDismissed

Held

The Court noted that while the GSTAT was initially non-functional, provisions have been made for its operation and timelines for filing appeals have been extended. Therefore, the petitioner should avail the statutory remedy by complying with the pre-deposit conditions.

Facts

The petitioner challenged an order passed under Section 73 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 the statutory appellate forum is not functional, and if so, what are the conditions for availing the writ remedy when 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

Page 1 of 7 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.34947 of 2025 M/s. Samal Construction …. Petitioner Mr. Bibhudendra Mohanty, Advocate -versus- Commissioner of CT & GST and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel along with Mr. Sourav Tibrewal, 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 11.12.2025

01.

1. The petitioner has challenged the order dated 30th January, 2025 passed by the Assistant Commissioner of State Tax, Jagatsinghpur Circle 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 13th November, 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

The judgment continues below.

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