Writ Petition Disposed in Light of Functional GSTAT and Extended Appeal Timelines
In a significant ruling, the Orissa High Court disposed of a writ petition filed by Mahendra Suniani against the Commissioner of Commercial Taxes and Goods and Services Tax, Odisha. The petitioner challenged an order dated November 11, 2022, by the State Tax Officer for the tax periods from April 2019 to March 2020, under Section 74 of the GST Act. This order was affirmed in an appeal by the Appellate Authority on June 30, 2025.
The petitioner approached the High Court due to the non-constitution and non-functionality of the GST Appellate Tribunal (GSTAT), which traditionally serves as the appellate forum under Section 112 of the GST Act. The petitioner argued that in absence of a functional GSTAT, he was rendered remediless. The Standing Counsel for the CT & GST Department acknowledged the non-constitution of GSTAT but emphasized the statutory compliance required under Section 112(8) of the GST Act for filing appeals, which includes the payment of a prescribed portion of the disputed tax amount.
In a detailed judgment, the High Court highlighted the recent notification by the Department of Revenue, which extended the timeline for filing appeals before GSTAT until June 30, 2026. This notification provides staggered filing periods based on the ARN/CRN dates of the first appeal, facilitating a systematic approach for appellants.
The Court asserted that while the writ court can entertain petitions in absence of a functional appellate forum, it is imperative for appellants to comply with statutory conditions for filing appeals, including financial obligations. Once the appellate forum is functional, writ petitions should be redirected to the designated forum.
Given the operational status of GSTAT and extended timelines, the Court directed the petitioner to comply with Section 112(8) of the GST Act and deposit the required sums to file an appeal within the specified timeline. The petitioner was instructed to utilize the "User Advisor for the GSTAT e-Filing Portal" to ensure seamless filing.
The Court refrained from expressing any opinion on the merits of the appellate order and disposed of the writ petition, emphasizing the availability of the GSTAT for adjudicating such disputes.
Bottom Line:
GST Law - Writ Court can be approached when an appellate forum is not functional or constituted, provided the statutory conditions for filing an appeal are strictly complied with. However, once the appellate forum becomes functional, the writ petition should not be entertained, and the matter should be adjudicated by the designated forum.
Statutory provision(s): Central Goods and Services Tax Act, 2017 Section 74, Central Goods and Services Tax Act, 2017 Section 112(8)
