M/S Prasanna Kumar Parija vs. Union Of INDIA
Facts
The Petitioner, M/s. Prasanna Kumar Parija, filed a writ petition before the Orissa High Court challenging an appellate order dated April 18, 2026, passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Cuttack-II. The Petitioner contended that at the time of filing the writ petition, the GST Appellate Tribunal was not constituted. Consequently, the Petitioner was constrained to approach the High Court. As the GST Appellate Tribunal is now functional, the Petitioner sought permission to withdraw the writ petition and approach the Tribunal to challenge both the appellate order and the original adjudication order.
Held
The Court held that it was appropriate to grant liberty to the Petitioner to approach the GST Appellate Tribunal. The reasoning was based on the Petitioner's submission that the Tribunal was not constituted at the time of filing the writ petition, necessitating their approach to the High Court. The Court directed that if the Petitioner files an appeal before the GST Appellate Tribunal within fifteen days, the Tribunal shall admit the appeal, subject to statutory compliance. Furthermore, the Tribunal was instructed to consider the period during which the matter remained pending before the High Court when adjudicating the appeal. The writ petition was disposed of with these observations and liberty granted.
Key Issues
1. Whether the Petitioner should be granted liberty to approach the GST Appellate Tribunal to challenge the appellate order and the adjudication order, given that the Tribunal was not constituted at the time of filing the writ petition. Petitioner's Argument: The Petitioner argued that due to the non-constitution of the GST Appellate Tribunal when the writ petition was filed, they were compelled to approach the High Court. Now that the Tribunal is functional, they seek permission to pursue their remedies before the appropriate appellate forum. Revenue/State's Argument: The judgment records that learned counsels for both sides were heard, but it does not explicitly detail the arguments presented by the Opposite Parties (Union of India & Ors.).
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 09.10.2026
This matter is taken up through Hybrid Arrangement (video conferencing/physical mode).
Heard learned counsel for the parties.
It is submitted by the learned Counsel for the Petitioner that the Petitioner has challenged the order in appeal dated 18th April, 2026 passed under Odisha Goods and Services Tax by the Joint Commissioner of State Tax (Appeal), Territorial Range, Cuttack-II, Cuttack (Opposite Party No.3) by way of filing this Writ Petition invoking the provisions of Articles 226 and 227 of the Constitution of India.
It is submitted that, at the relevant point of time, the GST Appellate Tribunal had not been constituted. Therefore, the Digitally Signed
The judgment continues below.
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