M/S. Phalguni Swarup Nayak, Bargarh vs. The Comnr CT And GST, Banijyakar Bhawan, Cuttack

WP(C)/31716/2025HC OrissaGSTCNR ODHC01075108202527 November 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryDismissed

Held

The Court noted that while the GSTAT was initially non-functional, it has since been made functional with extended timelines for filing appeals. The Court directed the petitioner to comply with the pre-deposit requirements under Section 112(8) of the GST Act and file the appeal within the stipulated timeline.

Facts

The petitioner challenged a GST order and its affirmation in appeal. 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 approaching the writ court when the forum becomes functional.

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.31716 of 2025 M/s. Phalguni Swarup Nayak …. Petitioner Mr. Abhilash Mishra, Advocate -versus- The Commissioner Commercial Tax (C.T) and Goods and Services 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 9th February, 2022 passed by the Additional CT & GST Officer, Bargarh 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 18th September, 2023. 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

The judgment continues below.

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