M/S.Snm Business Private LTD, Baleswar vs. Addl.Commissioner Of State Tax(Appeal), Bbsr

WP(C)/32296/2025HC OrissaGSTCNR ODHC01080681202504 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. Therefore, the petitioner should deposit the required pre-deposit amount and file their appeal before the GSTAT within the stipulated timeline.

Facts

The petitioner challenged a GST order and its rejection on appeal. The petitioner argued that the Goods and Services Tax Appellate Tribunal (GSTAT) was not functional, preventing them from filing a further appeal. The department acknowledged the GSTAT's non-functional status but insisted on compliance with pre-deposit requirements for appeals.

Key Issues

Whether a writ petition is maintainable when the statutory appellate forum (GSTAT) is not functional, and if conditions for appeal must be met even when the forum is non-operational.

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.32296 of 2025 M/s. SNM Business Pvt. Ltd., Balasore …. Petitioner Mr. Madhab Lal Agarwal, Advocate -versus- Addl. Commissioner of State Tax (Appeal), 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 20th 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 b

The judgment continues below.

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