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 contended that at the time of filing the writ petition on 19.05.2026, the GST Appellate Tribunal was not constituted. The Opposite Parties, represented by the Assistant Commissioner of State Tax, Balasore, submitted that the statutory time limit for filing an appeal before the GST Appellate Tribunal had expired on 31st July, 2026. The Petitioner sought liberty to approach the GST Appellate Tribunal now that it is functional.

Held

The Court held that the Writ Petition was filed on 19.05.2026, at a time when the GST Appellate Tribunal had not been constituted. In these circumstances, the Petitioner was constrained to approach the High Court. Therefore, the Court deemed 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 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 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 argued that the Writ Petition was filed due to the non-constitution of the GST Appellate Tribunal at the relevant time. Now that the Tribunal is functional, the Petitioner seeks permission to approach it to challenge both the appellate order and the original adjudication order. Revenue/State's argument: The Opposite Parties contended that the time prescribed for filing an appeal before the GST Appellate Tribunal had expired on 31st July, 2026.