M/S Sahoo Supply Agency,Balasore vs. Central Board Of Indirect Taxes And Customs,New Delhi

Held

The Court held that the Writ Petition was filed at a time when the GST Appellate Tribunal had not been constituted, and therefore, 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 Court did not decide on the merits of the appeal itself, but rather on the procedural aspect of where the appeal should be heard.

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 was not constituted, necessitating their approach to the High Court. Now that the GST Appellate Tribunal is functional, the petitioner sought liberty to file an appeal before it. The Opposite Parties (Revenue) submitted that the time prescribed 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 to challenge the appellate order and adjudication order, considering the writ petition was filed when the Tribunal was not constituted? Petitioner's argument: The petitioner argued that due to the non-constitution of the GST Appellate Tribunal at the time of filing the writ petition, they were compelled to approach the High Court. They sought permission to file an appeal before the now-functional Tribunal. Revenue's argument: The Revenue contended that the statutory time limit for filing an appeal before the GST Appellate Tribunal had expired on 31st July, 2026.