Authority: High Court of Odisha at Cuttack
Order Date: 21 August 2026
Case Overview
- Petitioner: M/s. Projolita Dash, represented by Senior Advocate Mr. Rudra Prasad Kar, assisted by Mr. Debasish Hazra.
- Opposite Parties: Central Board of Indirect Taxes and Customs (CBIC) & others, represented by Senior Standing Counsel Mr. Sujan Kumar Roy Choudhury and Standing Counsel Mr. Sunil Mishra.
- The petitioner challenged an order dated 01 October 2024 issued under Odisha Goods and Services Tax by the Additional Commissioner of State Tax (Appeal), Bhubaneswar Range.
- Writ Petition (WP(C) No.16473 of 2025) was filed on 26 May 2025 invoking Articles 226 and 227 of the Constitution, because the GST Appellate Tribunal was not yet constituted at that time.
- The opposite parties contended that the statutory period for filing an appeal before the GST Appellate Tribunal had expired on 31 July 2026.
Final Outcome
- The Court granted 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 spent in this Court.
- The writ petition is disposed of, and any pending interlocutory applications, if any, are also disposed.
Topics: GST Appeal, Court Order