Ratan Modi Vs Commissioner of Commercial Taxes and Goods and Services Tax (Orissa High Court)
The petitioner challenged an order dated 19 March 2024 passed by the State Tax Officer under Section 73 of the Central Goods And Services Tax Act, 2017 and the Odisha GST Act for the period April 2019 to March 2020, which was subsequently affirmed by the Appellate Authority on 24 April 2025.
The petitioner contended that although a statutory remedy of appeal before the GST Appellate Tribunal (GSTAT) is available under Section 112 of the GST Act, such remedy could not be exercised because the Tribunal was not constituted and functional at the relevant time. Accordingly, the writ petition was filed before the High Court. This position regarding the non-functionality of GSTAT was also acknowledged by the State authorities.
However, the Department argued that the absence of a functional Tribunal does not exempt an appellant from complying with the mandatory pre-deposit condition prescribed under Section 112(8) of the GST Act. This provision requires payment of the admitted dues in full along with 10% of the disputed tax amount (subject to a maximum cap) as a condition for filing an appeal.
The Court noted subsequent developments, including a notification dated 17 September 2025 issued by the Ministry of Finance, which allowed filing of appeals before the GSTAT up to 30 June 2026 for orders communicated prior to 1 April 2026, and within three months for orders communicated thereafter. Additionally, a detailed “User Advisory for the GSTAT e-Filing Portal” was issued prescribing staggered timelines for filing appeals based on the date of earlier proceedings, while also allowing filing up to 30 June 2026 even if initial windows were missed.
