Kamalakanta Nayak vs. The State Tax Officer, Mayurbhanj Circle,Balasore

Facts

The petitioner, Kamalakanta Nayak, filed a Writ Petition before the Orissa High Court challenging an order in appeal dated April 23, 2026, passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Balasore. The petitioner contended that at the time of filing the writ petition on May 11, 2026, the GST Appellate Tribunal had not been constituted. Consequently, the petitioner was compelled to approach the High Court. Now that the GST Appellate Tribunal is functional, the petitioner sought liberty to withdraw the writ petition and approach the Tribunal. The State Tax Officer, Mayurbhanj Circle, Balasore, and others were the opposite parties. The revenue submitted that the time prescribed 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 at a time when the GST Appellate Tribunal was not constituted, making it necessary for the petitioner to approach the High Court. Therefore, the Court granted liberty to the petitioner to approach the GST Appellate Tribunal by filing an appeal within fifteen days from the date of the order. The Court further directed that if an appeal is filed, the GST Appellate Tribunal should admit it, subject to statutory compliance, and take into consideration the period during which the matter was pending before the High Court. The Court did not expressly leave any issue undecided.

Key Issues

1. Whether the petitioner should be granted liberty to file an appeal before the GST Appellate Tribunal, considering the writ petition was filed when the Tribunal was not constituted? Petitioner's Argument: The petitioner argued that the writ petition was necessitated by the non-constitution of the GST Appellate Tribunal. With the Tribunal now functional, the petitioner sought permission to approach it to challenge the appellate and adjudication orders. Revenue's Argument: The revenue contended that the statutory period for filing an appeal before the GST Appellate Tribunal had already expired on July 31, 2026.