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

WP(C)/32838/2025HC OrissaGSTCNR ODHC01077874202527 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, provisions have been made for its operation and timelines for filing appeals have been extended. 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 an order passed by the Assistant Commissioner of State Tax, which was affirmed by the Appellate Authority. 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 is non-functional, and what are the conditions for filing an appeal before the GSTAT.

Sections Cited

Section 74, Section 112, Section 107

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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.32838 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 31st December, 2024 passed by the Assistant Commissioner of State Tax, Barbil Circle, Jajpur for the tax periods from April, 2020 to March, 2021 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 8th 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)

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