M/S. Sahoo Supply Agency vs. Central Board Of Indirect Taxes And Customs

Held

The Court held that the writ petition was filed 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 deemed it appropriate to grant 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.

Facts

The petitioner, M/s. Sahoo Supply Agency, filed a Writ Petition before the Orissa High Court challenging an order in appeal dated 17.04.2025 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Balasore. The petitioner contended that at the time of filing the writ petition on 09.06.2025, the GST Appellate Tribunal had not been constituted. Consequently, the petitioner was compelled to approach the High Court. With the subsequent constitution and operationalization of the GST Appellate Tribunal, the petitioner sought liberty to withdraw the writ petition and pursue an appeal before the Tribunal. The Opposite Parties, represented by the Standing Counsel, noted that the statutory time limit for filing an appeal before the GST Appellate Tribunal had expired on 31st July, 2026.

Key Issues

1. Whether the petitioner should be granted liberty to approach the GST Appellate Tribunal for filing an appeal, considering the writ petition was filed when the Tribunal was not constituted? Petitioner's contention: The petitioner argued that due to the non-constitution of the GST Appellate Tribunal at the time of filing the writ petition, they were constrained to approach the High Court. Now that the Tribunal is functional, they seek permission to file an appeal before it. Revenue/State's contention: The Opposite Parties submitted that the prescribed time for filing an appeal before the GST Appellate Tribunal had expired on 31st July, 2026.