Authority: High Court of Odisha at Cuttack
Order Date: 03 November 2026
Case Overview
- Petitioners: M/s. Sahoo Supply Agency, represented by Advocate Debasish Hazra.
- Opposite Parties: Central Board of Indirect Taxes & Customs and others, represented by Standing Counsel Sunil Mishra.
- The petition challenges an order dated 17 April 2025 issued by the Joint Commissioner of State Tax (Appeal), Territorial Range, Balasore, under Odisha GST law.
- At the time of filing the writ on 9 June 2025, the GST Appellate Tribunal was not constituted, compelling the petitioner to approach the High Court.
- The petition seeks liberty to approach the now‑constituted GST Appellate Tribunal to file an appeal against both the appellate order and the adjudication order.
- The opposite parties contend that the statutory period for filing an appeal before the Tribunal expired on 31 July 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, subject to statutory compliance.
- The Tribunal is directed to admit the appeal and to take into account the period the matter remained pending before the Court.
- The writ petition is disposed of, and any pending interlocutory applications, if any, are also disposed of.
Topics: GST Appeal, Tax Litigation