Kalandi Sahoo vs. The Commissioner Of Commercial Taxes And Goods And Services Tax Odisha

WP(C)/30892/2025HC OrissaGSTCNR ODHC01076489202504 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

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Held

The Court noted that while the GSTAT was initially non-functional, a notification and user advisory have since been issued, providing a timeline 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 affirmed by the Appellate Authority. The petitioner argued that the Goods and Services Tax Appellate Tribunal (GSTAT) was not functional, rendering the statutory appeal remedy unavailable.

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

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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.30892 of 2025 Kalandi Sahoo …. Petitioner Mr.Sriman Arpit Mohanty, Advocate -versus- The Commissioner of Commercial Taxes and Goods and Services Tax, Odisha and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel along with Mr. S. 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 16th December, 2023 passed by the Assistant Commissioner of State Tax, Cuttack-I East Circle for the tax periods from April, 2019 to March, 2020 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 30th August, 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

The judgment continues below.

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