Writ beyond condonable period provided u/s. 107 of CGST Act is not maintainable

By POONAM GANDHI Goods and Services Tax Judiciary August 4, 2025

TaxGuru Citation: 2025 taxguru.in 6596
Case Name: Bikash Panigrahi Vs Commissioner Commercial Tax CT And Goods And Services Tax (Orissa High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Orissa High Court

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Bikash Panigrahi Vs Commissioner Commercial Tax CT And Goods And Services Tax (Orissa High Court)

Orissa High Court held that writ petition filed beyond the condonable period envisaged under section 107 of the Central Goods and Services Tax Act, 2017 [CGST Act] the same is not condoned. Accordingly, writ dismissed.

Facts- The petitioner, proprietorship concern carrying on its business in the name and style “M/s. Bikash Panigrahi”. The proceedings under Section 74 of the GST Act was initiated by issue of show cause notice dated 27^th November, 2020 and having failed to file reply within the period stipulated therein, the assessment order has been passed whereby a demand in Form GST DRC-07 was issued. Challenge is laid against the said order in this writ petition.

Conclusion- Held that such being perception, which assists this Court to arrive at a conclusion that if notice/order is uploaded on common GST portal, the same shall be considered as service on the assessee (petitioner) in view of unambiguous provisions contained in Section 169 of the GST Act and the writ petition is not maintainable being filed beyond the condonable period provided under Section 107 of the GST Act. Thus, the assessment order dated 07.02.2022 passed under Section 74 of the GST Act by the Deputy Commissioner of Commercial Tax and Goods and Service Tax, Bargarh Circle, Sambalpur being challenged by way of filing the writ petition on 08.04.2025 is exceptionable as the petitioner has not ascribed reason for the unusual delay in approaching this Court.