SNM Business Pvt. Ltd. Vs Addl. Commissioner of State Tax (Orissa High Court)
The Orissa High Court examined a writ petition challenging an adjudication order dated 21 February 2025 passed under Section 73 of the Central and Odisha Goods and Services Tax Acts for the tax period April 2020 to March 2021, which had been affirmed by the Appellate Authority on 12 September 2025. The petitioner contended that although a statutory second appeal remedy was available under Section 112 of the GST Act, such remedy was illusory because the Goods and Services Tax Appellate Tribunal (GSTAT) had not been constituted or made functional, and therefore the petitioner could not be left remediless. The Department accepted the position regarding non-functionality of the GSTAT but argued that this did not exempt the petitioner from complying with the mandatory pre-deposit requirement under Section 112(8), which requires payment of admitted dues in full and ten per cent of the disputed tax, subject to a cap of ₹20 crore.
The Court took note of a notification dated 17 September 2025 issued by the Department of Revenue, Ministry of Finance, which notified 30 June 2026 as the last date for filing appeals before the GSTAT for orders communicated before 1 April 2026. The Court also referred to the “User Advisory for the GSTAT e-Filing Portal,” which prescribed staggered timelines for filing appeals based on the date of filing of the first appeal or issuance of revisional notices, while clarifying that appeals could be filed at any subsequent date before 30 June 2026. The Court observed that while writ jurisdiction can be invoked where the statutory appellate forum is non-functional, such jurisdiction cannot be exercised to bypass statutory conditions attached to the appellate remedy, particularly mandatory pre-deposit requirements.
