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

WP(C)/32273/2025HC OrissaGSTCNR ODHC01080691202504 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

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Held

The Court noted that the GSTAT is now functional and timelines for filing appeals have been extended. It directed the petitioner to comply with the pre-deposit requirement under Section 112(8) and file their 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 Goods and Services Tax Appellate Tribunal (GSTAT) was not functional, preventing them from filing a further appeal. The department acknowledged the non-functional status but insisted on compliance with Section 112(8) for appeal filing.

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 73, Section 112, Section 107, Section 108

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Cause title — parties, addresses and appearances

Page 1 of 7 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.32273 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 21st February, 2025 passed by the Superintendent, Balasore I Range, Balasore for the tax periods from April, 2021 to March, 2022 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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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.