Dillip Kumar Behera vs. The Assistant Commissioner Of State Tax, Mayurbhanj Circle

Facts

The Petitioner, Dillip Kumar Behera, filed a Writ Petition before the Orissa High Court challenging an order dated 23.04.2026 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Balasore. The petition was filed on 19.05.2026, at a time when the GST Appellate Tribunal had not yet been constituted. The Petitioner sought to invoke the jurisdiction of the High Court under Articles 226 and 227 of the Constitution of India. Subsequently, the GST Appellate Tribunal became functional. The Petitioner then sought liberty to approach the Tribunal to challenge both the appellate order and the original adjudication order. The Opposite Parties, represented by the Assistant Commissioner of State Tax, Balsore, noted that the prescribed time for filing an appeal before the GST Appellate Tribunal had expired on 31st July, 2026.

Held

The Court held that the Petitioner had approached the High Court by way of a Writ Petition because the GST Appellate Tribunal was not constituted at the time of filing. Given this circumstance, the Court found 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 should also take into consideration the period during which the matter remained pending before the High Court. The Writ Petition was disposed of with these directions.

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 contended that the Writ Petition was necessitated due to the non-constitution of the GST Appellate Tribunal at the time of filing. With the Tribunal now functional, the Petitioner sought permission to approach it. Revenue/State's Argument: The Additional Standing Counsel for the Opposite Parties pointed out that the statutory period for filing an appeal before the GST Appellate Tribunal had expired on 31st July, 2026.