Writ Petition Disposed as GSTAT Becomes Functional With Appeal Filing Timeline

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

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