M/S Innojet Projects Private Limited, Khorda vs. The Joint Commissioner Of State Tax (Appeal) Central Tax And Goods And Services Tax, Bhubaneswar

Facts

The petitioner, M/s. Innojet Projects Private Limited, filed a writ petition before the Orissa High Court challenging an appellate order dated January 8, 2025, passed by the Joint Commissioner of State Tax (Appeal), CT & GST Territorial Range, Bhubaneswar. The petitioner stated that at the time of filing the writ petition on May 19, 2026, the GST Appellate Tribunal had not been constituted. The petitioner sought liberty to approach the now-functional GST Appellate Tribunal to challenge both the appellate order and the original adjudication order. The Opposite Parties, represented by the Standing Counsel, noted that the statutory time limit for filing an appeal before the GST Appellate Tribunal had expired on July 31, 2026.

Held

The Court held that the writ petition was filed on May 19, 2026, at a time when the GST Appellate Tribunal had not been constituted. In these circumstances, the petitioner had approached the High Court. Therefore, the Court deemed it appropriate to grant liberty to the petitioner to approach the GST Appellate Tribunal by filing an appeal in accordance with law within fifteen days from the date of the order. The Court further directed that if such an appeal is filed, the GST Appellate Tribunal should admit the appeal subject to statutory compliance and take into consideration the period during which the matter remained pending before the High Court. The writ petition was disposed of with these observations.

Key Issues

1. Whether the petitioner should be granted liberty to file an appeal before the GST Appellate Tribunal, notwithstanding the expiry of the statutory limitation period, considering the writ petition was filed when the Tribunal was not functional? (Question of law) Petitioner's Contention: The petitioner argued that they were constrained to file the writ petition before the High Court due to the non-constitution of the GST Appellate Tribunal at the relevant time. They sought permission to approach the Tribunal now that it is functional. Revenue's Contention: The revenue submitted that the prescribed time for filing an appeal before the GST Appellate Tribunal had expired on July 31, 2026.