M/S. Sumitra Mohapatra, Karanjapada, Balasore vs. The Commissioner CT And GST, Odisha, Commissionerate Of State Tax, Banijyakar Bhawan, Cuttack

WP(C)/7312/2025HC OrissaGSTCNR ODHC01016728202527 November 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN5 pages

AI SummaryPartly Allowed

Held

The Court held that the second appeal filed by the petitioner was non est as the first appeal against the same adjudication order was already pending adjudication. The Court set aside the order rejecting the second appeal.

Facts

The petitioner filed an appeal which was rejected for being time-barred. The petitioner had previously filed another appeal against the same adjudication order, which was revived by a High Court order. The petitioner then filed a second, separate appeal against the same order, which was also rejected as time-barred.

Key Issues

Whether a second appeal against an adjudication order is maintainable when a previous appeal against the same order is pending. Whether the appellate authority erred in rejecting the second appeal as time-barred.

Sections Cited

Section 107

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Cause title — parties, addresses and appearances

Page 1 of 5 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.7312 of 2025 M/s. Sumitra Mohapatra …. Petitioner Mr. Sriman Arpit Mohanty, Proxy Counsel on behalf of Mr. Bhabani Prasad Mohanty, Advocate -versus- The Commissioner CT & GST, Odisha and others …. Opposite Parties Mr. Sunil Mishra, 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 27.11.2025

01.

1. Challenging legality and propriety of order dated 17th January, 2025 passed in Appeal Case No.AD211224000882P by the Joint Commissioner of State Tax (Appeal), Territorial Range, Balasore-opposite party no.3 rejecting the appeal on the ground that the same was filed beyond the period prescribed under Section 107 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (collectively, “GST Act”), the petitioner has approached this Court by way of filing this writ petition invoking provisions under Articles 226 & 227 of the Constitution of India with the following prayer(s):-

“Under the above circumstances, it is most respectfully

The judgment continues below.

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