Writ Disposed as GSTAT Functional & Appeal Remedy Available: Orissa HC

Prabhu Dayal Mohanlal Pvt. Ltd Vs Chief Commissioner of CT & GST (Orissa High Court) The petitioner challenged an order dated 3rd May 2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017/Odisha GST Act for the period July 2017 to March 2018, which was subsequently affirmed by the Appellate Authority on 17th April 2025. The petitioner contended that although a statutory appellate remedy was available under Section 112 of the GST Act before the Goods and Services Tax Appellate Tribunal (GSTAT), such remedy could not earlier be exercised as the Tribunal was not constit...