Sagarika Biswal vs. The Commissioner Of CT And GST, Cuttack

WP(C)/32635/2025HC OrissaGSTCNR ODHC01080286202527 November 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryDismissed

Held

The Court held that while the GSTAT was initially non-functional, it has since become functional with extended timelines for filing appeals. Therefore, the petitioner should comply with the statutory pre-conditions for appeal and approach the GSTAT.

Facts

The petitioner challenged a GST order and its affirmation by the Appellate Authority, arguing that the Goods and Services Tax Appellate Tribunal (GSTAT) was not functional, thus blocking their appeal. The Court acknowledged the non-functional status of GSTAT but also noted the pre-condition for filing appeals under Section 112(8) of the GST Act.

Key Issues

Whether a writ petition is maintainable when the statutory appellate forum is non-functional, and what are the conditions for filing an appeal before the GSTAT.

Sections Cited

Section 74, 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.32635 of 2025 Sagarika Biswal …. Petitioner Mr. Prabodha Chandra Nayak, Advocate -versus- The Commissioner of Commercial Taxes (C.T) and Goods & Service Tax (G.S.T) 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 17th February, 2022 passed by the CT & GST Officer, Jajpur Circle for the tax periods from July, 2017 to March, 2018 under Section 74 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 16th October, 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 appe

The judgment continues below.

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