BharatTaxGST

Santosh Kumar Naik vs. The Chief Commissioner, CT And GST, Odisha

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WP(C)/22048/2025HC OrissaGSTCNR ODHC01055709202513 August 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.22048 of 2025 Santosh Kumar Naik … Petitioner Mr.Gourav Kumar Roy Choudhury, Advocate -Versus- The Chief Commissioner, CT & GST, Odisha and another … Opposite parties Mr.Sunil Mishra, Standing Counsel for CT & GST Organisation CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. 01

ORDER 13.08.2025

1.

The order dated 25th July, 2025 passed by the Authority in rejecting the application for rectification under Section 161 of the OGST/CGST Act, 2017 is assailed in the instant writ petition. The order communicated/uploaded on the portal which according to learned counsel for the petitioner cannot be collated.

2.

However, in course of hearing, we notice that there is a statutory remedy provided to the petitioner under Section 107 of the said Act and all points sought to be agitated in the instant writ petition is amenable to be agitated before the Appellate Authority.

3.

We further find that the instant writ petition was filed on the advice having given to the writ petitioner within the period of limitations provided for filing an appeal before the Appellate Authority. The petitioner appears to have been acted bona fide on the advice extended in this regard. Though there is no absolute

fetter on the part of the writ Court in entertaining writ petition, when the statutory remedy by way of an appeal is available, the Court may in a particular case refuse to exercise such discretion and may relegate the parties to exhaust the statutory remedy provided to such aggrieved person.

4.

We do not find any distinction having made in Sub- section (1) of Section 107 of the said Act on the basis of nature of an order passed and any decision taken under the said Act which is amenable to be challenged by way of an appeal before the Appellate Authority.

5.

We, thus, refuse to exercise the discretion and relegate the petitioner to exhaust the statutory remedy provided under the said Act.

6.

This writ petition is thus, disposed of.

(Harish Tandon) Chief Justice

(M.S. Raman) Judge

Aswini

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.