Orissa HC: Writ Jurisdiction Not a Substitute for GSTAT; Pre-Deposit Mandatory

Abhijit Nayak Vs Commissioner of (CT & GST) (Orissa High Court)

The Orissa High Court considered a writ petition filed by Abhijit Nayak challenging an order dated 8th February, 2022, issued by the CT & GST Officer, Puri Circle, for tax periods from July 2017 to March 2018 under Section 74 of the Central Goods and Services Tax Act, 2017, and Odisha GST Act, 2017. The petitioner’s appeal against this order had been affirmed by the Appellate Authority on 25th September, 2025. The petitioner contended that under Section 112 of the GST Act, an appeal lies to the Goods and Serv

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