M/S P A Project PVT Limited, Angul vs. Principal Commissioner Of CGST Central Excise And Customs
Held
The High 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 specified timelines. The Court stated that the GSTAT would then entertain the appeal if it met the statutory requirements.
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, a notification and user advisory provided timelines for filing appeals.
Key Issues
Whether a writ petition is maintainable when the statutory appellate forum is not functional, and if so, what conditions must be met for filing an appeal once the forum becomes functional.
Sections Cited
Section 73, Section 112, Section 107, Section 108
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 30th August, 2024 passed by the Assistant Commissioner, GST & Central Excise, Angul for the tax periods from April, 2019 to March, 2020 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 GSTAT has not
The judgment continues below.
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