GM Iron & Steels Company Limited Vs Joint Commissioner of State Tax (Appeal) (Orissa High Court)
The petitioner challenged an order dated 30 September 2024 passed by the State Tax Officer, Enforcement Unit, Baripada, Mayurbhanj under Section 73 of the CGST/OGST Act for the tax periods April 2024 to May 2024, as well as the appellate order dated 25 February 2026 affirming that decision.
The petitioner contended that although a statutory remedy of appeal was available under Section 112 of the GST Act before the Goods and Services Tax Appellate Tribunal (GSTAT), such remedy could not be availed because the GSTAT had not been constituted and made functional at the relevant time. Therefore, the writ petition was filed before the High Court.
The State’s counsel agreed that the GSTAT was not constituted and functional during the relevant period but argued that this 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 payment of the admitted tax, interest, fine, fee and penalty in full, along with ten percent of the remaining disputed tax amount, subject to a maximum of twenty crore rupees, before filing an appeal.
The Court took note of a notification dated 17 September 2025 issued by the Department of Revenue, Ministry of Finance, which extended the time for filing appeals before the GSTAT up to 30 June 2026 in cases where the order sought to be appealed was communicated before 1 April 2026. The notification also provided that appeals against orders communicated on or after 1 April 2026 could be filed within three months from the date of communication.
