M/S Nath Jee Enterprises, Jharsuguda vs. Additional Commissioner Of State Tax Appeal, Sambalpur

WP(C)/29313/2025HC OrissaGSTCNR ODHC01065360202527 November 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryDismissed

Held

The Court held that while a writ petition can be entertained when the appellate forum is non-functional, the petitioner must comply with the statutory conditions for filing an appeal once the forum becomes functional. The Court directed the petitioner to deposit the pre-deposit amount and file the appeal within the stipulated timeline.

Facts

The petitioner challenged an order 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 statutory appeal remedy unavailable. The Court noted that the GSTAT is now functional and an extended timeline for filing appeals has been provided.

Key Issues

Whether a writ petition is maintainable when the statutory appellate forum is non-functional, and if so, what are the conditions for filing an appeal once the forum becomes functional.

Sections Cited

Section 73, Section 112, Section 107

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.29313 of 2025 M/s. Nath Jee Enterprises …. Petitioner Ms. Itishree Tripathy, Advocate -versus- Additional Commissioner of State Tax (Appeal), CT & GST Territorial Range, 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 29th December, 2023 passed by the Assistant Commissioner of State Tax, Jharsuguda Circle, Sambalpur 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 28th November, 2024. 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 Appel

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.