M/S. Prafulla Chandra Khatua, Mayurbhanj vs. The State Tax Officer Of CT And GST, Mayurbhanj

Facts

The Petitioner, M/s. Prafulla Chandra Khatua, filed a Writ Petition before the Orissa High Court on April 4, 2025, challenging an appellate order dated January 27, 2025, passed by the Additional Commissioner of State Tax (Appeal), Balasore, under the Odisha Goods and Services Tax Act. The Petitioner's counsel submitted that at the time of filing, the GST Appellate Tribunal was not constituted, compelling them to approach the High Court. The Petitioner sought liberty to approach the newly constituted and functional GST Appellate Tribunal to challenge both the appellate and adjudication orders. The Revenue's counsel noted that the statutory time limit for filing an appeal before the GST Appellate Tribunal had expired on July 31, 2026.

Held

The Court held that the Writ Petition was filed on April 4, 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. 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, considering the Writ Petition was filed when the Tribunal was not constituted, and the statutory period for appeal has expired? (Question of law and mixed fact and law, concerning the procedural remedies available under GST law). Petitioner's contention: The Petitioner argued that they were constrained to file the Writ Petition due to the non-constitution of the GST Appellate Tribunal. They sought permission to approach the Tribunal now that it is functional. Revenue's contention: The Opposite Parties submitted that the time prescribed for filing an appeal before the GST Appellate Tribunal had already expired as of July 31, 2026.