M/S Snm Business Private Limited, Balasore vs. Addl Commissioner, Central Revenue Building ,Bbsr

WP(C)/32267/2025HC OrissaGSTCNR ODHC01080680202504 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryRemanded

Held

The Court noted that while the GSTAT was not initially functional, it has since been made functional with extended timelines for filing appeals. The Court directed the petitioner to comply with the pre-deposit requirements under Section 112(8) and file the appeal within the stipulated timeline.

Facts

The petitioner challenged an order passed under Section 73 of the GST Act, which was rejected in appeal. The petitioner argued that the GST Appellate Tribunal (GSTAT) was not functional, rendering the appeal remedy unavailable.

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 GST Appellate Tribunal.

Sections Cited

Section 73, Section 112

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.32267 of 2025 M/s. SNM Business Pvt. Ltd., Balasore …. Petitioner Mr. Madhab Lal Agarwal, Advocate -versus- Addl. Commissioner, 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 21st February, 2025 passed by the Superintendent, Balasore I Range, Balasore for the tax periods from April, 2020 to March, 2021 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 been constituted and mad

The judgment continues below.

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