M/S.Snm Business Private LTD, Balasore vs. Addl.Commissioner Of State Tax(Appeal), Bhubaneswar

WP(C)/32266/2025HC OrissaGSTCNR ODHC01080685202504 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryRemanded

Held

The Court directed the petitioner to deposit the pre-deposit amount as required under Section 112(8) of the GST Act and file an appeal before the GSTAT within the specified timeline, as the GSTAT is now functional.

Facts

The petitioner challenged an order under Section 73 of the GST Act, which was rejected in appeal. The petitioner argued that the Goods and Services Tax Appellate Tribunal (GSTAT) was not functional, preventing them from filing a further appeal.

Key Issues

Whether a writ petition is maintainable when the statutory appellate forum (GSTAT) is not functional, and what are the conditions for filing an appeal before the GSTAT.

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.32266 of 2025 M/s. SNM Business Pvt. Ltd., Balasore …. Petitioner Mr. Madhab Lal Agarwal, Advocate -versus- Addl. Commissioner of State Tax (Appeal), Bhubaneswar and another …. Opposite Parties Mr. B.A. Prusty, Senior Standing Counsel for Department CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 04.12.2025

01.

1. The petitioner has challenged the order dated 21st February, 2025 passed by the Superintendent, Central GST & Central Excise, Balasore I Range, Balasore 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 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 av

The judgment continues below.

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