Orissa HC Directs GSTAT Appeal as Tribunal Became Functional & Filing Timelines Were Extended

Maguni Swain Vs Commissioner of Commercial Taxes (C.T.) and Goods & Service Tax (G.S.T.) (Orissa High Court) The petitioner challenged an order dated 15 December 2020 passed under Section 74 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017 for the tax periods from July 2017 to March 2018, which had subsequently been affirmed by the First Appellate Authority on 31 May 2024. The petitioner approached the Orissa High Court through a writ petition on the ground that although a statutory remedy of appeal was available under Section 112 of the GST A...