Dasharathi Palei vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha, Cuttack

WP(C)/32346/2025HC OrissaGSTCNR ODHC01079658202527 November 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN7 pages

AI SummaryDismissed

Held

The Court noted that while the GSTAT was initially non-functional, a notification and user advisory have since been issued, providing a timeline for filing appeals. The Court directed the petitioner to comply with the pre-deposit requirement 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, 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.

Key Issues

Whether a writ petition is maintainable when the statutory appellate forum is not functional, and what are the conditions for filing an appeal before the GSTAT.

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.32346 of 2025 Dasharathi Palei …. 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 16th August, 2024 passed by the Assistant Commissioner of State Tax, Cuttack-I City Circle, Cuttack for the tax periods from April, 2022 to March, 2023 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 29th April, 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 (GSTA

The judgment continues below.

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