Orissa HC Directs GST Appeal Before GSTAT as Tribunal Is Now Functional

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 avail...