Case Law Details
Chandrakanta Parida Vs State Tax Officer (Orissa High Court)
The Orissa High Court disposed of a writ petition challenging an order dated 29.12.2022 passed under Section 74 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017 for the tax period April 2021 to March 2022, along with the appellate order dated 17.10.2024 affirming the same. The petitioner approached the High Court under Article 226 of the Constitution on the ground that the statutory appellate remedy under Section 112 of the GST Act before the Goods and Services Tax Appellate Tribunal (GSTAT) was unavailable because the Tribunal had not been constituted and made functional at the relevant time.
The State authorities accepted that the GSTAT was non-functional at the relevant point of time but argued that the absence of a functioning Tribunal did not exempt an aggrieved person from complying with the mandatory pre-deposit requirement under Section 112(8) of the GST Act. The provision requires an appellant to deposit the admitted amount of tax, interest, fine, fee, and penalty in full, along with an additional sum equal to ten percent of the disputed tax amount, subject to a maximum limit of twenty crore rupees, before filing an appeal.
The Court noted that the Ministry of Finance, Department of Revenue, had issued Notification No. S.O. 4220(E) dated 17.09.2025 extending the timeline for filing appeals before the GSTAT. Under the notification, appeals in cases where appellate orders were communicated before 01.04.2026 could be filed up to 30.06.2026. For orders communicated on or after 01.04.2026, appeals were to be filed within three months from the date of communication of the order.
The Court further referred to the “User Advisory for the GSTAT e-Filing Portal,” which prescribed a staggered filing schedule for second appeals based on the date of filing of the first appeal or issuance of revisional notices. Different windows for filing appeals before the GSTAT were provided for different periods ranging from appeals filed on or before 31.01.2022 to those filed between 01.06.2024 and 31.03.2026. The advisory clarified that even if an appeal was not filed within the scheduled filing window, it could still be filed on a subsequent date before 30.06.2026. The advisory also specified timelines for appeals where ARN/CRN details were unavailable in the GSTN system.
The Court also took note of an order dated 24.09.2025 issued by the President of the GST Appellate Tribunal making certain procedural modifications, and the subsequent order dated 16.12.2025 revoking the earlier order with effect from 18.12.2025. The revocation order clarified that appeals already lodged pursuant to the earlier order before 18.12.2025 would remain valid and that the powers of the Appellate Tribunal under Section 112 of the CGST Act remained unaffected.
The High Court observed that it is settled law that a writ petition can be entertained when the statutory appellate forum is unavailable or non-functional, as a litigant cannot be left remediless. However, the Court also emphasized that where statutory conditions are attached to filing an appeal, such conditions must be complied with even when the writ jurisdiction of the High Court is invoked. The Court held that a litigant cannot bypass statutory requirements merely because the appellate forum was not operational at an earlier stage.
Since the GSTAT had subsequently become functional and timelines for filing appeals had been specifically extended, the Court held that it would not be appropriate to keep such writ petitions pending when the statutory appellate mechanism was now available. Accordingly, the writ petition was disposed of with directions that the petitioner deposit the amount required under Section 112(8), if not already deposited, and file an appeal before the GSTAT within the prescribed timeline mentioned in the GSTAT e-filing advisory. The Court further directed that if the appeal complied with the requirements of Section 112 and the relevant Rules, the GSTAT should entertain the same.
The Court clarified that it had not expressed any opinion on the merits of the appellate order challenged by the petitioner. Pending interlocutory applications also stood disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
The petitioner has challenged the order dated 29th December, 2022 passed by the Additional State Tax Officer, Jajpur Circle, Jajpur for the tax periods from April, 2021 to March, 2022 under Section 74 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (hereinafter referred to as “GST Act”), which was affirmed in an appeal by the Appellate Authority on 17th October, 2024.
2. According to learned advocate appearing for the petitioner, although the remedy by way of an appeal is provided under Section 112 of the GST Act under the Goods and Services Tax Appellate Tribunal (GSTAT) against the order in appeal, such remedy could not be availed as the GSTAT was not constituted and made functional and, therefore, this writ petition has been filed.
3. Learned Standing Counsel appearing for the CT & GST Department corroborated the aforesaid stand of the petitioner so far as it relates to non-constitution and non-functional of the GSTAT at the relevant point, but arduously submits that it does not absolve the aggrieved person in complying with the mandate envisaged under sub-section (8) of Section 112 of the GST Act putting a restriction in filing the appeal unless the appellant paid in full, such part of the amount of tax, interest, fine, fee and penalty arising from the said order as admitted by him and a sum equivalent to ten per cent of the remaining amount of tax in dispute subject to a maximum of twenty crore rupees.
4. It would be apposite to quote the said provision, which runs thus:-
“(8) No appeal shall be filed under sub-section (1), unless the appellant has paid—
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and
(b) a sum, equal to ten per cent of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of Section 107, arising from the said order, subject to a maximum of twenty crore rupees, in relation to which the appeal has been filed. “
4.1. It has been brought to our notice that the Department of Revenue, Ministry of Finance issued a notification being S.O. No.4220(E) dated 17th September, 2025 providing an opportunity to an aggrieved person to file an appeal in exercise of the powers conferred by sub-section (1) of Section 112 of the Central Goods and Services Tax Act. 2017 in the following:
“In exercise of the powers conferred by sub-section( 1) of Section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed by the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal.”
4.2. Apropos the same and in order to facilitate smooth filing of an appeal before the said Tribunal, a “User Advisor for the GSTAT e-Filing Portal” is also issued by the authorities containing the timeline within which the appeal can be filed before the GSTAT in the following:
“User Advisory for the GSTAT E-Filing Portal
Please note that this advisory is only a snapshot for the entire appeal filing process. For detailed understanding and in order to have a seamless experience on the portal, users are advised to refer to the E-filing user manual, FAQs and user videos.
Important Timelines
→ Staggered Filing Period (Until December 31st, 2025):- The filing window for second appeals filing is based on staggering of the ARN/CRN of first appeal filed in APL-01/03 before the Appellate Authority or the notice in RVN-01 issued by the Revisional Authority. The system first validates the ARN/CRN date and only upon successful validation of the date of the ARN/CRN of the APL-01/APL-03/RVN-01, the appellant can proceed further to Login/Registration. The schedule for filing is as follows:
TABLE
| Sl. No. |
Period of filing appeal in Form APL-01 or APL-03 under section 107 of the Act or issuance of notice in Form RVN-01 in terms of section 108 of the Act. |
Period during which the appeal under section 112 of the Act before the GSTAT may be filed |
| 1 | Such orders of the Appellate authorities or revisional authorities sought to be appealed before the appellate tribunal where the Appeal in Form GST APL-01 or GST APL-03 or notice in Form GST RVN-01 filed or, as the case may be, issued on the common portal on or before 31.01.2022 | Period commencing on 24.09.2025 and ending on 31.10.2025 or any date succeeding such date being not later than 30.06.2026 |
| 2 | Such orders of the Appellate authorities or revisional authorities sought to be appealed before the appellate tribunal where the Appeal in Form GST APL-01 or GST APL-03 or notice in Form GST RVN-01 filed or, as the case may be, issued on the common portal on or after 01.02.2022 but on or before 28.02.2023 | Period commencing on 01.11.2025 and ending on 30.11.2025 or any date succeeding such date being not later than 30.06.2026 |
| 3 | Such orders of the Appellate authorities or revisional authorities sought to be appealed before the appellate tribunal where the Appeal in Form GST APL-01 or GST APL-03 or notice in Form GST RVN-01 filed or, as the case may be issued on the common portal on or after 01.03.2023 but on or before 31.01.2024 | Period commencing on 01.12.2025 and ending on 31.12.2025 or any date succeeding such date being not later than 30.06.2026 |
| 4 | Such orders of the Appellate authorities or revisional authorities sought to be appealed before the appellate tribunal where the Appeal in Form GST APL-01 or GST APL-03 or notice in Form CST RVN-01 filed or, as the case may be, issued on the common portal on or after 01.02.2024 but on or before 31.05.2024 | Period commencing on 01.01.2026 and ending on 31.01.2026 or any date succeeding such date being not later than 30.06.2026 |
| 5 | Such orders of the Appellate authorities or revisional authorities sought to be appealed before the appellate tribunal where the Appeal in Form GST APL-01 or GST APL-03 or notice in Form GST RVN-01 filed or, as the case may be, issued on the common portal on or after 01.06.2024 but on or before 31.03.2026 | Period commencing on 01.02.2026 or any date succeeding such date being not later than 30.06.2026 |
→ It may be noted that if an appeal before the GSTAT relating to any ARN/CRN could not be filed within the window scheduled for it, the appellant can still come on any subsequent date but before 30th June, 2026.
→ It may further be noted that appeals before the GSTAT against any order of the appellate/revisional authority in APL-04 that has been communicated on or after ft April, 2026 shall have to filed before the appellate Tribunal within three months of the order of APL-04 being communicated.
→ Appeals before the GSTAT in cases where the appeal in APL-01/03 or notices in RVN-01 are not available in the GSTN system: for all the Appeals filed before the Appellate authority or notices of the Revisional authority where the ARN/CRN is not available in the GSTN system, the filing window will open from the midnight of 31st December 2025 and will expire on June 30. 2026.
→ Thus, users are strongly advised not to hurry since more than sufficient time has been provided for filing appeals before the GSTAT wherever the orders in APL-04 have been issued on or before 31st March 2026.
4.3. It is also brought to the notice that certain modifications are made by Order dated 24.09.2025 of the President, GST Appellate Tribunal and said Order has been revoked with following Order dated 16.12.2025:
“Now, therefore, in exercise of the powers conferred by Rule 123 of the aforesaid Rules (Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025), the undersigned is pleased to revoke the Order dated 24.09.2025 with effect from 18.12.2025. This revocation shall not impugn the validity of any appeals lodged pursuant to the prior order before 18.12.2025. This order is without prejudice to the powers of the Appellate Tribunal under Section 112 of the Central Goods and Services Tax Act, 2017.”
4.4. It is no longer res integra that the Writ Court can be approached assailing an order for which the forum of appeal is provided and the same is entertainable in the event the forum is not made functional or constituted as the person cannot be rendered remediless. Equally it is true that if conditions are attached to filing an appeal before such forum, the Writ Court shall ensure strict compliance thereof as a person cannot steal a march taking a shelter that there is no inhibition in the writ Court in entertaining the writ petition and passing an order taking departure from the said statutory provision.
5. Since the forum has already been provided in the statute, which is now made functional and the period for filing the appeal has been extended in a fragmented manner, it would not be proper for the Writ Court to keep such writ petitions pending as the dispute raised by the petitioner in the instant writ petition can be adjudicated by the said forum and, therefore, the writ petition is disposed of with the following directions:
I. The petitioner is directed to deposit the amount if not already deposited, as required under sub-section (8) of Section 112 of the GST Act before the GSTAT to file the appeal within the period specified in the timeline mentioned above.
II. The petitioner, as undertaken, shall file appeal as per the timeline given in the “User Advisor for the GSTAT e-Filing Portal”.
III. In the event the appeal is filed and the same is found to be in order as per the requirement of Section 112 of the GST Act read with relevant Rules framed thereunder, the same shall be entertained by the GSTAT.
6. This Court makes it clear that we have not expressed any opinion on the merits on the First Appellate Order. As a result of disposal of the writ petition, pending Interlocutory Application(s), if any, shall stand disposed of.
Author Bio
