M/S. Kalinga Paper Mart, Sundergarh vs. Commissioner Of CT And GST, Cuttack

Facts

The Petitioner, M/s. Kalinga Paper Marth, Sundergarh, filed a Writ Petition before the Orissa High Court challenging an order in appeal dated 27.01.2025 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Sundargarh, Rourkela. The Petitioner contended that at the time of filing the writ petition on 04.07.2025, the GST Appellate Tribunal had not been constituted. Consequently, the Petitioner was compelled to approach the High Court. The Petitioner sought liberty to approach the now-functional GST Appellate Tribunal to challenge both the appellate order and the original adjudication order. The Opposite Parties, represented by the Commissioner of CT & GST, Odisha, 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 July, 2025, at a time when the GST Appellate Tribunal had not been constituted. In these circumstances, the Petitioner was justified in approaching the High Court to challenge the appellate and adjudication orders. The Court granted 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 take into consideration the period during which the matter remained pending before the High Court. The Writ Petition was disposed of with these observations and liberty.

Key Issues

1. Whether the Petitioner can be granted liberty to file an appeal before the GST Appellate Tribunal after the statutory period for filing has expired, considering the Writ Petition was filed when the Tribunal was not functional? (Question of law and mixed fact and law) Petitioner's Contention: The Petitioner argued that the Writ Petition was filed on 4th July, 2025, at a time when the GST Appellate Tribunal was not constituted. Therefore, approaching the High Court was necessitated by the absence of the statutory appellate forum. They sought permission to file an appeal before the GST Appellate Tribunal, which is now functional, and requested that the period during which the matter was pending before the High Court be considered for condonation of delay. 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.