M/S Laxmi Cold Storage, Bargaon vs. Additional Commissioner Of State Tax Appeal, Rourkela

WP(C)/29311/2025HC OrissaGSTCNR ODHC01065359202527 November 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryRemanded

Held

The Court noted that the GSTAT is now functional and the period for filing appeals has been extended. Therefore, the Writ Court should not keep the petition pending and 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 an order passed under Section 73 of the GST Act, which was affirmed on appeal. The petitioner argued that the appeal to the GST Appellate Tribunal (GSTAT) was not possible as it was not functional, rendering them remediless.

Key Issues

Whether a writ petition is maintainable when the statutory appellate forum is not functional, and if so, what are the conditions for filing an appeal once the forum becomes functional.

Sections Cited

Section 73, Section 112

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.29311 of 2025 M/s. Laxmi Cold Storage …. Petitioner Ms. Itishree Tripathy, Advocate -versus- Additional Commissioner of State Tax (Appeal), CT & GST Rourkela, Odisha 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 3rd April, 2024 passed by the State Tax Officer-cum-Proper Officer, Sundargarh Circle, Sundargarh for the tax periods from April, 2018 to March, 2019 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 March, 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 (

The judgment continues below.

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