M/S Magnum Estates Private Limited vs. Additional Commissioner, GST (Appeals)
Held
The High Court directed the petitioner to deposit the pre-deposit amount as required by Section 112(8) of the GST Act and file an appeal before the GSTAT within the stipulated timeline. The Court clarified that it has not expressed any opinion on the merits of the appellate order.
Facts
The petitioner challenged a GST order and its affirmation on appeal. The petitioner argued that the appeal remedy to the GST Appellate Tribunal (GSTAT) was unavailable as it was not functional, but the department insisted on compliance with pre-deposit requirements for appeal. The Court noted that the GSTAT is now functional and a timeline for filing appeals has been provided.
Key Issues
Whether a writ petition is maintainable when the statutory appellate forum is not functional, and if so, what are the conditions 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 27th August, 2024 passed by the Superintendent CGST & Central Excise, Balasore-1 Range for the tax periods from April, 2021 to March, 2022 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 ava
The judgment continues below.
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