Facts of the Case

The petitioner, Narottam Satapathy, approached the Orissa High Court by filing a writ petition against the order dated 12 January 2023 passed by the Additional State Tax Officer, Keonjhar Circle. During the hearing, the petitioner submitted that liberty may be granted to approach the statutory appellate authority available under the Goods and Services Tax (GST) Act.

Issues Involved

  1. Whether the writ petition is maintainable when an effective statutory appellate remedy is available under the GST Act.
  2. Whether the petitioner should be granted protection from coercive recovery while approaching the appellate authority.
  3. Whether delay in filing the statutory appeal deserves liberal consideration by the appellate authority.

Petitioner’s Arguments

  • The petitioner sought permission to avail the statutory appellate remedy under the GST Act.
  • It was requested that sufficient liberty be granted to file the appeal before the competent appellate authority.
  • The petitioner also prayed that no coercive action be initiated during the period available for filing the appeal.

Respondent’s Arguments

  • The order does not record any detailed submissions on behalf of the respondents.
  • The matter was considered primarily on the availability of an effective statutory appellate remedy under the GST Act.

Court Order / Findings

The Orissa High Court disposed of the writ petition after observing that the GST Act provides an effective appellate remedy.

The Court granted liberty to the petitioner to approach the appropriate appellate forum.

The Court further directed that:

  • If the appeal is filed within 30 days from the date of the order, the appellate authority may consider the question of limitation liberally.
  • Until expiry of the said 30-day period or until filing of the appeal, whichever is earlier, no coercive action shall be taken against the petitioner pursuant to the impugned order dated 12 January 2023.
  • The petitioner was also permitted to obtain an urgent certified copy of the order upon proper application.

Important Clarification

  • The High Court reiterated the settled legal principle that when an effective statutory appellate remedy exists under the GST Act, the writ jurisdiction is ordinarily not invoked.
  • The Court protected the petitioner from coercive action only for a limited period to enable filing of the statutory appeal.
  • The appellate authority was requested to consider the issue of limitation liberally, provided the appeal is filed within the period granted by the Court.

Section Involved

  • Statutory Appellate Remedy under the Goods and Services Tax Act, 2017
  • Principles governing exercise of writ jurisdiction where an alternative statutory remedy is available.
  • Article 226 of the Constitution of India (Writ Jurisdiction).

Link to Download the Order-https://mytaxexpert.co.in/uploads/1784625990_1778compressed.pdf

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