Writ Not Maintainable After GSTAT Becomes Functional Due to Availability of Appellate Remedy: Orissa HC

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 Tribun...