M/S P A Project PVT. Limited vs. Principal Commissioner Of CGST And Central Excise And Customs, Bbsr
Held
The High Court held that while writ petitions can be entertained when the appellate forum is non-functional, conditions for appeal must be strictly complied with once the forum becomes functional. The court directed the petitioner to deposit the pre-requisite amount and file the appeal within the stipulated timeline.
Facts
The petitioner challenged a GST order and its affirmation in appeal. 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 while GSTAT was initially non-functional, timelines for filing appeals have since been issued.
Key Issues
Whether a writ petition is maintainable when the statutory appellate forum is non-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 04.12.2025
1. The petitioner has challenged the order dated 27th October, 2023 passed by the Assistant Commissioner, GST & Central Excise Angul Division, Angul for the tax periods from July-17 to March- 18 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 15th September, 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
The judgment continues below.
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