Orissa HC Disposed Writ Petition Because GST Appellate Tribunal Became Functional

Amit Kumar Das Vs Joint Commissioner of State Tax (Orissa High Court) The Orissa High Court considered a writ petition challenging an order dated 12 June 2024 passed by the Joint Commissioner of State Tax under Section 73 of the CGST and OGST Acts for the tax period April 2020 to March 2021, which had been affirmed by the Appellate Authority on 29 May 2025. The petitioner argued that although a further statutory remedy of appeal exists under Section 112 of the GST Act before the Goods and Services Tax Appellate Tribunal (GSTAT), such remedy was ineffective because the GSTAT had not been consti...