Kamalakanta Nayak vs. The Additional CT And GST Officer, Mayurbhanj Circle,Balasore
Facts
The petitioner, Kamalakanta Nayak, filed a Writ Petition before the Orissa High Court challenging an appellate order dated August 13, 2025, 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 was not constituted, compelling them to approach the High Court. With the GST Appellate Tribunal now functional, the petitioner sought liberty to file an appeal before it. The Opposite Parties, represented by the Standing Counsel, noted that the statutory time limit for filing an appeal before the 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 had not been constituted, justifying the petitioner's approach to 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 such an appeal is filed, the GST Appellate Tribunal should admit it, subject to statutory compliance, and must take into consideration the period during which the matter was pending before the High Court. The Court did not decide on the merits of the original adjudication or appellate orders.
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 functional? Petitioner's contention: The petitioner argued that the writ petition was necessitated by the non-constitution of the GST Appellate Tribunal at the time of filing. They sought permission to approach the Tribunal now that it is functional, to challenge both the appellate order and the adjudication order. Revenue's contention: The Opposite Parties submitted that the prescribed time limit for filing an appeal before the GST Appellate Tribunal had expired on July 31, 2026.
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Cause title — parties, addresses and appearances
ORDER 07.10.2026
This matter is taken up through Hybrid Arrangement (video conferencing/physical mode).
Heard learned counsel appearing for the Petitioner and learned Standing Counsel appearing for the Opposite Parties.
It is submitted by the learned Counsel for the Petitioner that the Petitioner has challenged the order in appeal dated 13th August, 2025 passed under Odisha Goods and Services Tax by the Joint Commissioner of State Tax (Appeal), Territorial Range, Balasore (Opposite Party No.2) by way of Digitally Signed Signed by: SIPUN BEHERA Designation: Senior Stenographer Reason: Authentication Location: HIGH COURT OF ORISSA, CUTTACK Date: 08-Oct-2026 10:39:38 Signature N
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