Orissa HC Disposed Writ Petition Due to Availability of GST Appellate Tribunal Remedy

Cordant Engineerings India Private Ltd Vs State Tax Officer (Orissa High Court) The petitioner challenged an order dated 20 January 2022 passed by the CT and GST Officer, Bhubaneswar-III Circle, for the tax period April 2019 to March 2020 under Section 73 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017. The said order was affirmed by the Appellate Authority on 5 September 2023. The challenge before the High Court was primarily premised on the ground that although a statutory remedy of appeal under Section 112 of the GST Act lies before the Goods ...