M/S. Attitude Exim PVT. LTD., Rourkela vs. The Commissioner Of CT And GST, Cuttack

WP(C)/21881/2025HC OrissaGSTCNR ODHC01053053202515 October 2026Bench: DR. JUSTICE S.K. PANIGRAHI,MR. JUSTICE SANJAY KUMAR MISHRA3 pages

AI SummaryRemanded

Facts

The petitioner, M/s. Attitude Exim Private Limited, filed a writ petition before the Orissa High Court challenging an order in appeal dated September 29, 2023, passed by the Joint Commissioner of State Tax (Appeal), Sundargarh. The petitioner argued that at the time of filing the writ petition on August 22, 2025, the GST Appellate Tribunal had not been constituted, necessitating their approach to the High Court. The revenue contended that the statutory time limit for filing an appeal before the GST Appellate Tribunal had expired on July 31, 2026. The petitioner sought liberty to approach the newly constituted GST Appellate Tribunal.

Held

The Court held that the writ petition was filed at a time when the GST Appellate Tribunal was not constituted, and therefore, the petitioner was justified in approaching the High Court. Considering this circumstance, 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 shall admit the appeal subject to statutory compliance and shall take into consideration the period during which the matter remained pending before the High Court. The adjudication order and the appellate order were not decided on merits.

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 Argument: The petitioner contended that they were compelled to file the writ petition before the High Court due to the non-existence of the GST Appellate Tribunal at the relevant time. They sought permission to approach the Tribunal now that it is functional. Revenue's Argument: The revenue argued that the time prescribed for filing an appeal before the GST Appellate Tribunal had expired on July 31, 2026, implying a potential bar to filing a fresh appeal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.21881 of 2025 CNR No. ODHC010530532025 M/s. Attitude Exim Private Limited, Rourkela …. Petitioner(s) Mr. Chitta Ranjan Das, Adv. versus- The Commissioner of CT & GST, Odisha & Ors. …. Opposite Party(s) Mr. Sourav Tibrewal, Jr. Standing Counsel CORAM: HON’BLE DR.JUSTICE SANJEEB K PANIGRAHI HON’BLE MR. JUSTICE SANJAY KUMAR MISHRA Order No. 01.

ORDER 15.10.2026

This matter is taken up through hybrid arrangement.

Heard learned counsel for the respective parties.

It is submitted by the learned counsel for Petitioner that the Petitioner has challenged the order in appeal dated 29.09.2023 passed under the Odisha Goods and Services Tax by the Joint Commissioner of State Tax (Appeal) Sundargarh Territorial Range, Sundargarh, Rourkela by way of filing this Writ Petition invoking the provisions of Articles 226 and 227 of the Constitution of India.

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.