Kalandi Sahoo vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Commissionerate Of CT And GST

WP(C)/30854/2025HC OrissaGSTCNR ODHC01076482202504 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, it has since been made functional with extended timelines for filing appeals. Therefore, the petitioner should avail the statutory remedy before the GSTAT.

Facts

The petitioner challenged an order passed under Section 73 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 the statutory conditions for appeal must be met once the forum becomes functional.

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.30854 of 2025 Kalandi Sahoo …. Petitioner Mr.Sriman Arpit Mohanty, Advocate -versus- The Commissioner of Commercial Taxes and Goods and Services Tax, Odisha and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel along with Mr. S. 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 16th December, 2023 passed by the Assistant Commissioner of State Tax, Cuttack-I East Circle for the tax periods from April, 2018 to March, 2019 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 31st July, 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 a

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