M/S Magnum Estates Private Limited, Bhubaneswar vs. Additional Commissioner, GST (Appeals), Bhubaneswar
Held
The High Court directed the petitioner to deposit the pre-requisite amount under Section 112(8) of the GST Act and file an appeal before the GSTAT within the stipulated timelines. The court emphasized that the GSTAT, now functional, is the appropriate forum for adjudication.
Facts
The petitioner challenged a GST order and its affirmation in appeal. The primary issue was the non-constitution of the GST Appellate Tribunal (GSTAT), leaving the petitioner without an appellate forum. The court noted that while the GSTAT was not functional, conditions for filing appeals under Section 112(8) of the GST Act still applied.
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 74, 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 28th August, 2024 passed by the Superintendent CGST & Central Excise, Balasore-1 Range for the tax periods from April, 2018 to March, 2019 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 29th September, 2025. 2. According to learned Senior 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 avai
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