M/S Snm Business Private Limited, Balasore vs. Addl Commissioner Of State Tax(Appeal) Central Revenue Building,Bbsr
Held
The Court directed the petitioner to deposit the required pre-deposit amount under Section 112(8) of the GST Act and file their appeal before the GSTAT within the stipulated timeline. The Court emphasized that while writ petitions are entertainable when statutory forums are non-functional, conditions for appeal must be met once the forum becomes functional.
Facts
The petitioner challenged a GST order and its rejection in appeal, arguing that the appellate tribunal (GSTAT) was not functional, thus blocking their appeal. The department acknowledged the GSTAT's non-functionality but insisted on compliance with pre-deposit requirements for appeals.
Key Issues
Whether a writ petition is maintainable when the statutory appellate forum is non-functional, and if so, what are the conditions for approaching the writ court when 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
ORDER 04.12.2025
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, 2022 to March, 2023 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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