GST Writ Disposed as Appellate Tribunal Becomes Functional, Pre-Deposit Made Mandatory

Mahendra Suniani Vs Commissioner of Commercial Taxes And Goods And Services Tax (Orissa High Court)

The writ petition before the Orissa High Court challenged an assessment order dated 11 November 2022 passed by the State Tax Officer-cum-Proper Officer for the tax period April 2019 to March 2020 under Section 74 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017. The order was affirmed by the Appellate Authority on 30 June 2025.

The petitioner contended that although a statutory remedy of appeal is available under

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