Subrat Kumar Jena vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha, Cuttack

WP(C)/33441/2025HC OrissaGSTCNR ODHC01083856202511 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

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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. The Court noted that the GSTAT is now functional and the appeal period has been extended.

Facts

The petitioner challenged an order under Section 73 of the GST Act, which was affirmed by the Appellate Authority. The petitioner sought relief from the High Court as the GST Appellate Tribunal (GSTAT) was not functional, preventing an appeal.

Key Issues

Whether a writ petition is maintainable when the statutory appellate forum is not functional, and if conditions for appeal must be met even if the forum is not operational.

Sections Cited

Section 73, Section 112, Section 107

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Cause title — parties, addresses and appearances

Page 1 of 7 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.33441 of 2025 Subrat Kumar Jena …. Petitioner Mr.Sriman Arpit Mohanty, Advocate -versus- The Commissioner of Commercial Taxes and Goods & Services Tax, Odisha and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel along with Mr.Seshadev 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 11.12.2025

01.

1. The petitioner has challenged the order dated 29th August, 2024 passed by the State Tax Officer, Cuttack-I City Circle, Cuttack for the tax periods from April, 2022 to March, 2023 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 5th 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 or

The judgment continues below.

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