M/S. Ttipl- Gew(Jv), Kendrapara vs. The Dy.Commissioner Of State Tax, Kendrapara

WP(C)/13503/2025HC OrissaGSTCNR ODHC01030626202527 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, it has since been made 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 under Section 73 of the GST Act and its affirmation by the Appellate Authority. The petitioner argued that the Goods and Services Tax Appellate Tribunal (GSTAT) was not functional, rendering the statutory appeal remedy unavailable.

Key Issues

Whether a writ petition is maintainable when the statutory appellate forum is not functional, and if conditions for appeal must be met 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.13503 of 2025 M/s. TTIPL-GEW (JV), Kendrapara …. Petitioner Mr. Subash Chandra Sahoo, Advocate -versus- The Deputy Commissioner of State Tax, Kendrapada Circle, Kendrapada 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 October, 2023 passed by the Deputy Commissioner of State Tax, Kendrapara Circle, Cuttack-II, Odisha 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 6th 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

The judgment continues below.

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