SKM and PP (J.V) Vs State of Odisha and others (Orissa High Court)
In the case SKM and PP (J.V) vs. State of Odisha, the Orissa High Court addressed a writ petition involving a dispute over a goods and services tax (GST) demand raised by the State of Odisha. The petitioner, represented by Mr. Mansing, sought to challenge an unfavorable appellate order regarding alleged short payments in GST. However, the petitioner faced a hurdle because the GST Appellate Tribunal, the body designated to review such cases, has yet to be constituted. With no available forum for appeal, the petitioner moved the High Court to seek relief. In response, the petitioner’s counsel cited a prior High Court ruling in Maa Tarini Traders, where similar relief was granted under these circumstances.
The State’s counsel did not contest the petitioner’s right to relief, acknowledging that the case was indeed aligned with the Maa Tarini Traders judgment. In that earlier case, the Orissa High Court had allowed affected parties to defer their appeals until the GST Appellate Tribunal is constituted. The court set conditions requiring a deposit and stipulated that if the tribunal is constituted within a specified time, the petitioner would need to file its appeal; otherwise, the state could proceed with the recovery process. Consequently, the court disposed of the writ petition in line with the Maa Tarini Traders decision, effectively granting the petitioner an extension to appeal the GST demand until the tribunal becomes operational.
