Authority: High Court of Odisha, Cuttack
Order Date: 28-Aug-2026
Case Overview
- Petitioners: M/s Sahoo Enterprises, Balasore (represented by Adv. Mr. Debasish Hazra).
- Opposite Parties: Commissioner of CT & GST, Cuttack and others (represented by Adv. Mr. Sunil Mishra, Standing Counsel for CT & GST Organization).
- Writ Petition No.: 13851 of 2025, filed on 06.05.2025, invoking Articles 226 and 227 of the Constitution.
- The petition challenges an order dated 17.02.2025 passed by the Additional Commissioner of CT & GST (Appeal), Balasore.
- At the time of filing, the GST Appellate Tribunal had not been constituted, compelling the petitioner to approach the High Court.
- The GST Appellate Tribunal is now constituted and functional; the petitioner seeks liberty to file an appeal before it.
- Opposite parties contend that the statutory period for filing an appeal before the GST Appellate Tribunal expired on 31 July 2026.
- The Court examined the pleadings, noted the earlier absence of the Tribunal, and considered the petitioner's request.
Final Outcome
- The Court grants the petitioner liberty to file an appeal before the GST Appellate Tribunal within fifteen (15) days from the date of this order.
- The GST Appellate Tribunal is directed to admit the appeal, subject to statutory compliance, and to take into account the period the matter remained pending before this Court.
- The Writ Petition stands disposed of.
- Any pending interlocutory applications, if any, are also disposed of.
Topics: GST Appeal, Judicial Relief