Authority: High Court of Odisha, Cuttack
Order Date: 28-Aug-2026
Case Overview
- Petitioner: M/s Ambika Construction Company, Baripada, represented by Advocate Debasish Hazra.
- Opposite Parties: Central Board of Indirect Taxes and Customs (CBIC) and other revenue officials, represented by Senior Standing Counsel Sujan Kumar Roy Choudhury and Standing Counsel Sunil Mishra.
- The petition challenges the order dated 17‑02‑2025 passed by the Additional Commissioner of State Tax (Appeal), Balasore Range, under the Odisha Goods and Services Tax Act, seeking to set aside both the appellate and adjudication orders.
- At the time of filing (10‑04‑2025) the GST Appellate Tribunal was not constituted; the petitioner therefore approached the High Court under Articles 226 and 227 of the Constitution.
- The opposite parties contended that the statutory period for filing an appeal before the GST Appellate Tribunal had expired on 31‑07‑2026.
Final Outcome
- The Court grants the petitioner liberty to file an appeal before the GST Appellate Tribunal within fifteen days from the date of this order, directing the Tribunal to admit the appeal subject to statutory compliance and to consider the period the matter remained pending in the Court.
- The writ petition is disposed of, and any pending interlocutory applications, if any, are also disposed of.
Topics: GST Appeal, Tax Litigation