M/S Krishna Flyash Bricks, Cuttack vs. Commissioner Of CT And GST, Odisha

WP(C)/26435/2025HC OrissaGSTCNR ODHC01066586202504 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 timelines. The Court clarified that it had not expressed any opinion on the merits of the appellate order.

Facts

The petitioner challenged an order passed under Section 73 of the GST Act, which was affirmed on appeal. The petitioner argued that the appellate tribunal (GSTAT) was not functional, rendering the statutory appeal remedy unavailable. The court noted the non-constitution of GSTAT but also the conditions for filing an appeal under Section 112(8).

Key Issues

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

Sections Cited

Section 73, Section 112, Section 107

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.26435 of 2025 M/s.Krishna Flyash Bricks …. Petitioner Mr. Kshirod Kumar Sahoo, Advocate -versus- Commissioner of CT & GST, Odisha and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel along with Mr. Sourav Tibrewal, 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 23rd August, 2024 passed by the Asst. Commissioner of State Tax, Cuttack-II Circle, Cuttack 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 1st August, 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 rem

The judgment continues below.

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