M/S. Snm Business Private Limited. Patra, Balasore vs. Addl. Comnr Of State Tax (Appeal), Bbsr
Held
The Court held that while the Writ Court can be approached when the appellate forum is non-functional, it must ensure compliance with statutory conditions for appeal. Since the GSTAT is now functional and timelines for appeal filing have been extended, the petitioner must comply with the pre-deposit requirements under Section 112(8) and file the appeal.
Facts
The petitioner challenged an order under Section 73 of the GST Act, which was rejected in appeal. The petitioner argued that the GST Appellate Tribunal (GSTAT) was not functional, rendering the statutory appeal remedy unavailable. The department acknowledged the non-functional GSTAT but insisted on compliance with Section 112(8) for appeal filing.
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, Section 107
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 21st February, 2025 passed by the Superintendent, Balasore I Range, Balasore 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 rejected in an appeal by the Appellate Authority on 12th 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 GSTAT has not b
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