Divine Construction, Jajpur vs. The State Tax Officer, CT And GST Circle

WP(C)/24994/2025HC OrissaGSTCNR ODHC01053052202527 November 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 timelines for filing appeals. The Court directed the petitioner to comply with the pre-deposit requirement under Section 112(8) and file the appeal within the stipulated timeline.

Facts

The petitioner challenged an order passed under Section 74 of the GST Act, which was affirmed in appeal. The petitioner argued that the appeal remedy under Section 112 was unavailable as the GST Appellate Tribunal (GSTAT) was not functional.

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, Section 108

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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.24994 of 2025 M/s. Divine Construction …. Petitioner Mr. Bijay Panda, Advocate -versus- The State Tax Officer, CT & GST Circle Jajpur and another …. 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 29th March, 2022 passed by the State Tax Officer, CT & GST Circle, Jajpur, Jajpur Road for the tax periods from April, 2018 to March, 2019 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 24th April, 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 appeal, such r

The judgment continues below.

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