Jitendra Kumar Mohanty vs. Commissioner Of Commercial Taxes (C.T.) And Goods And Service Tax (G.S.T.), Cuttack

WP(C)/16481/2025HC OrissaGSTCNR ODHC01039717202504 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryDismissed

Held

The Court noted that the GSTAT is now functional and a timeline for filing appeals has been provided. Therefore, the petitioner should avail the statutory remedy by depositing the required amount and filing the appeal.

Facts

The petitioner challenged a GST order and its affirmation by the Appellate Authority. The petitioner argued that the appeal to the GST Appellate Tribunal (GSTAT) was not possible as it was not functional, rendering them remediless.

Key Issues

Whether a writ petition is maintainable when a statutory appellate forum is available but not yet functional, and whether conditions for appeal must be met.

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.16481 of 2025 Jitendra Kumar Mohanty …. Petitioner Mr.Santosh Kumar Mishra, Advocate -versus- Commissioner of Commercial Taxes (C.T.) and Goods & Service Tax (G.S.T.), Cuttack 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 29th January, 2024 passed by the State Tax Officer, CT & GST Circle, Kendrapara for the tax periods from April 2018 to March, 2019 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 affirmed in an appeal by the Appellate Authority on 28th February, 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

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.