Ajit Kumar Pati Vs Principal Commissioner (Orissa High Court)
Summary: The Orissa High Court disposed of a writ petition challenging the order dated 24th February, 2025 passed by the Superintendent, Balasore III Range, Balasore Division for the tax periods from April, 2020 to March, 2021 under Section 73 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017, which was affirmed in appeal by the Appellate Authority on 26th December, 2025. The petitioner submitted that although an appeal under Section 112 of the GST Act was available before the Goods and Services Tax Appellate Tribunal (GSTAT), the remedy could not be availed because the GSTAT was not constituted and made functional at the relevant point. The Department accepted the position regarding the non-functioning of GSTAT but submitted that the statutory requirement under Section 112(8) concerning payment of admitted dues and ten per cent of the remaining tax in dispute, subject to the specified maximum, could not be disregarded. The Court noted that the GSTAT had since become functional and that the period for filing appeals had been extended through a fragmented timeline. It therefore directed the petitioner to deposit the amount required under Section 112(8), if not already deposited, and file the appeal within the applicable timeline. The Court further directed that if the appeal was filed and found to be in order under Section 112 and the relevant Rules, it should be entertained by the GSTAT. The Court expressly stated that it had not expressed any opinion on the merits of the First Appellate Order.
