M/S. Snm Business Private Limited., Patra, Balasore vs. Addl. Comnr Of State Tax(Appeal), Bbsr

WP(C)/32287/2025HC OrissaGSTCNR ODHC01080688202504 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryRemanded

Held

The Court directed the petitioner to comply with the pre-deposit requirements under Section 112(8) of the GST Act and file an appeal before the GSTAT within the stipulated timeline. The Court clarified that it had not expressed any opinion on the merits of the first appellate order.

Facts

The petitioner challenged an order under Section 73 of the GST Act, which was rejected in appeal. The petitioner argued that the appeal to the GST Appellate Tribunal (GSTAT) was not possible as it was not functional. However, a notification provided a timeline for filing appeals.

Key Issues

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

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

Page 1 of 7 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.32287 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 20th February, 2025 passed by the Superintendent, Balasore I Range, Balasore for the tax periods from April, 2021 to March, 2022 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 available as the GSTAT has not b

The judgment continues below.

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