Susanta Kumar Samal vs. The Addl. Commissioner Of State Tax (Appeal)

WP(C)/21187/2025HC OrissaGSTCNR ODHC01052537202504 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryRemanded

Held

The Court noted that the GSTAT is now functional and a timeline for filing appeals has been provided. The petitioner was directed to comply with the pre-deposit requirements under Section 112(8) of the GST Act and file their appeal within the stipulated timeline.

Facts

The petitioner challenged a GST assessment order and its affirmation by the appellate authority. The petitioner argued that the Goods and Services Tax Appellate Tribunal (GSTAT) was not functional, preventing them from filing a further appeal.

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 74, 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.21187 of 2025 Susanta Kumar Samal …. Petitioner Mr.Bijay Panda, Advocate -versus- The Addl. Commissioner of State Tax (Appeal), Central Zone-II, Cuttack, Odisha and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel along with Mr.Seshadev 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 10th August, 2023 passed by the Addl. State Tax Officer, Jajpur Circle, Jajpur for the tax periods from April, 2018 to May, 2018 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 July, 2024. 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

The judgment continues below.

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