Girija Shankar Sendh vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Cuttack

WP(C)/32817/2025HC OrissaGSTCNR ODHC01079645202527 November 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

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Held

The High Court directed the petitioner to deposit the pre-deposit amount as required by Section 112(8) of the GST Act and file an appeal before the GSTAT within the extended timelines. The Court noted that the GSTAT is now functional and has specific timelines for filing appeals.

Facts

The petitioner challenged an order under Section 73 of the GST Act, but the appellate tribunal (GSTAT) was not functional. The petitioner sought relief from the High Court as the statutory appeal remedy was unavailable.

Key Issues

Whether a writ petition is maintainable when the statutory appellate forum is not functional, and what are the conditions for filing an appeal before the GSTAT.

Sections Cited

Section 73, Section 112, Section 107

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.32817 of 2025 Girija Shankar Sendh …. 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. Sourav Tibrewal, 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 27.11.2025

01.

1. The petitioner has challenged the order dated 25th February, 2025 passed by the State Tax Officer, Cuttack-I East Circle, Cuttack 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 affirmed in an appeal by the Appellate Authority on 25th 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 judgment continues below.

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