Braja Kishore Nayak vs. Commissioner Of Commercial Taxes (C.T). And Goods And Service Tax (G.S.T.), Cuttack

WP(C)/16452/2025HC OrissaGSTCNR ODHC01039744202504 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryRemanded

Held

The Court noted that while the GSTAT was initially non-functional, a notification and user advisory have since been issued, providing a timeline for filing appeals. The Court directed the petitioner to comply with the pre-deposit requirements under Section 112(8) and file the appeal within the stipulated timeline.

Facts

The petitioner challenged an order passed under Section 74 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 filing an appeal once the forum becomes functional.

Sections Cited

Section 74, 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.16452 of 2025 Braja Kishore Nayak …. Petitioner Mr.Santosh Kumar Mishra, Advocate -versus- Commissioner of Commercial Taxes (C.T.) and Goods & Service Tax (G.S.T.), Cuttack 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 04.12.2025

01.

1. The petitioner has challenged the order dated 8th August, 2023 passed by the Deputy Commissioner of State Tax, Kendrapara Circle, Cuttack-II, Odisha for the tax periods from 2018-19 under Section 74 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 18th February, 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 (G

The judgment continues below.

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