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 appellate order dated 23.04.2026 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Balasore, under the Odisha Goods and Services Tax Act. The Petitioner's counsel submitted that the GST Appellate Tribunal was not constituted at the time of filing the writ petition, necessitating recourse to the High Court. The Petitioner sought liberty to approach the now-functional GST Appellate Tribunal. The Opposite Parties, represented by the Additional Standing Counsel, noted that the prescribed time for filing an appeal before the GST Appellate Tribunal had expired on 31st July, 2026. The writ petition was filed on 19.05.2026.
Held
The Court held that the Petitioner was justified in approaching the High Court by way of a writ petition when the GST Appellate Tribunal was not constituted. Considering the circumstances, the Court deemed it appropriate to grant 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 the appeal, subject to statutory compliance, and take into consideration the period during which the matter was 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 due to the non-constitution of the GST Appellate Tribunal at the relevant time, they were compelled to approach the High Court. Now that the Tribunal is functional, they seek permission to file an appeal. Revenue's Argument: The Opposite Parties submitted that the statutory period for filing an appeal before the GST Appellate Tribunal had expired on 31st July, 2026.
Sections Cited
Articles 226, Articles 227
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Cause title — parties, addresses and appearances
ORDER 15.10.2026
This matter is taken up through Hybrid Arrangement (video conferencing/physical mode).
Heard learned counsel appearing for the Petitioner and learned Additional 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 23.04.2026 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 filing this Writ Petition invoking the provisions of Articles 226 and 227 of the Constitution of I
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