Rajesh Kumar Gupta vs. Joint Commissioner Of GST (Appeal), Territorial Range, Bolangir

Facts

The Petitioner, Rajesh Kumar Gupta, filed a Writ Petition before the Orissa High Court challenging an appellate order dated 30.09.2024 passed by the Joint Commissioner of GST (Appeal), Territorial Range, Bolangir. The petition was filed on 04.04.2025. At the time of filing, the GST Appellate Tribunal had not been constituted. The Petitioner sought liberty to approach the now-functional GST Appellate Tribunal. The Opposite Parties, represented by the Junior Standing Counsel, noted that the statutory time limit for filing an appeal before the GST Appellate Tribunal had expired on 31st July, 2026.

Held

The Court held that the Writ Petition was filed on 4th April, 2025, at a time when the GST Appellate Tribunal had not been constituted, necessitating the Petitioner's approach to 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 should admit the appeal subject to statutory compliance and 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, despite the expiry of the statutory time limit, considering the Writ Petition was filed when the Tribunal was not functional? Petitioner's contention: The Petitioner argued that the Writ Petition was filed on 4th April, 2025, at a time when the GST Appellate Tribunal was not constituted. Therefore, approaching the High Court was necessary. Now that the Tribunal is functional, the Petitioner seeks permission to file an appeal, including the appellate order and the adjudication order. Revenue's contention: The Opposite Parties submitted that the time prescribed for filing an appeal before the GST Appellate Tribunal had already expired on 31st July, 2026.