Sahoo Supply Agency Granted GST Appeal Liberty

Authority: High Court of Odisha at Cuttack

Order Date: 03.11.2026

Case Overview

• Petitioners: M/s. Sahoo Supply Agency (represented by Advocate Debasish Hazra).
• Opposite Parties: Central Board of Indirect Taxes & Customs & others (represented by Standing Counsel Sunil Mishra).
• The petitioner challenged an order dated 17.04.2025 issued by the Joint Commissioner of State Tax (Appeal), Territorial Range, Balasore, under the Odisha Goods and Services Tax Act.
• At the time of filing (09.06.2025), the GST Appellate Tribunal was not constituted, compelling the petitioner to approach the High Court via a writ petition under Articles 226 and 227 of the Constitution.
• The GST Appellate Tribunal has since been constituted and is functional; the petitioner now seeks liberty to file an appeal before it.
• Opposite parties argued that the statutory period for filing an appeal before the GST Appellate Tribunal expired on 31 July 2026.

Final Outcome

• The Court, after hearing both sides and reviewing the records, granted the petitioner liberty to file an appeal before the GST Appellate Tribunal within fifteen days from the date of this order.
• The Tribunal is directed to admit the appeal, subject to statutory compliance, and to consider the period the matter remained pending before the Court.
• With this liberty granted, the writ petition is disposed of.
• Any pending interlocutory applications, if any, are also disposed of.

Topics: GST Appeal, Tax Litigation, Judicial Relief