M/S Bindusen Barik vs. Commissioner Of CT And GST

WP(C)/23308/2025HC OrissaGSTCNR ODHC01058346202527 November 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryRemanded

Held

The Court noted that while the GSTAT was initially non-functional, a notification has since been issued making it functional with extended timelines for filing appeals. The Court directed the petitioner to comply with the pre-deposit requirements under Section 112(8) 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 Goods and Services Tax Appellate Tribunal (GSTAT) was not functional, rendering the appeal remedy unavailable.

Key Issues

Whether a writ petition is maintainable when the statutory appellate forum (GSTAT) 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.23308 of 2025 M/s. Bindusen Barik …. Petitioner Mr. Kshirod Kumar Sahoo, Advocate -versus- Commissioner of CT & GST, 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 24th August, 2023 passed by the State Tax Officer, Keonjhar Circle for the tax periods from July, 2017 to March, 2018 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 24th February, 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 remedy is not available as th

The judgment continues below.

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