M/S Ranjita Swain, Keonjhar vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha

WP(C)/31381/2025HC OrissaGSTCNR ODHC01077860202527 November 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryRemanded

Held

The Court held that while the Writ Court can entertain petitions when the statutory forum is non-functional, it must ensure compliance with conditions for appeal. Since the GSTAT is now functional and timelines are provided, the petitioner should avail the statutory remedy.

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. The court acknowledged the non-functional status of GSTAT but also noted the pre-condition for filing appeals under Section 112(8).

Key Issues

Whether a writ petition is maintainable when the statutory appellate tribunal is non-functional, and if so, what are the conditions for filing an appeal once the tribunal 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.31381 of 2025 M/s. Ranjita Swain …. 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 10th March, 2021 passed by the CT & GST Officer, Barbil Circle, Barbil, Jajpur for the tax periods from April, 2019 to March, 2020 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 September, 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

The judgment continues below.

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