Facts of the Case

The petitioner, Bibekananda Mishra, filed this writ petition against the State of Odisha and others, including the CT and GST Department, before the High Court of Orissa at Cuttack, in relation to a dispute arising under the Goods and Services Tax laws. The matter was taken up through hybrid mode on 19.10.2023. The order does not set out the underlying facts of the tax dispute, the grounds of challenge, or the parties' detailed submissions; it records only that the petitioner was permitted to avail the statutory remedy of appeal.

Issues Involved

  1. Whether the petitioner should be relegated to the statutory appellate remedy against the impugned action of the CT and GST Department rather than have the writ petition adjudicated on merits.
  2. Whether delay in filing such an appeal, attributable to the pendency of the writ petition, should be condoned by the appellate authority.

Petitioner's Arguments

  • No detailed submissions on behalf of the petitioner are recorded in this order beyond the fact of having approached the Court against an action of the CT and GST Department.

Respondent's Arguments

  • No detailed submissions on behalf of the State or the CT and GST Department are recorded in this order.

Court Order/Findings

  • The petitioner was permitted to avail the statutory remedy of appeal provided in accordance with law, and the writ petition was disposed of on that basis.
  • If such an appeal is filed by 3 November 2023, accompanied by an application for condonation of delay citing the pendency of the writ petition as the reason for delay, it is to be considered in accordance with law by the appellate authority.
  • The Court expressly clarified that it had not expressed any view on the merits of the matter.

Important Clarification

Where a writ petition against a GST-related order is disposed of by relegating the petitioner to the statutory appellate remedy, the Orissa High Court commonly directs the appellate authority to condone any delay in filing the appeal that is attributable to the pendency of the writ petition, while expressly clarifying that it has not expressed any opinion on the underlying merits — leaving the substantive dispute entirely open for the appellate authority to decide.

Sections Involved

  • Section 107, GST Act, 2017 — provides the statutory appellate remedy to which the petitioner was relegated.
  • Article 226, Constitution of India — writ jurisdiction, exercised here only to direct recourse to the statutory remedy.

Decision – In Favour of

This is a neutral, procedural disposal with no finding on merits. The Court neither ruled for the Assessee nor for the Department on the substance of the underlying GST dispute; it simply permitted the petitioner to pursue the statutory appeal, with delay attributable to the writ's pendency to be condoned, while expressly disclaiming any view on the merits.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: WP(C) No.34585 of 2023
  • CNR: Not available
  • Coram: Acting Chief Justice Dr. B. R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 19 October 2023
  • Disposal Nature: Disposed of, with liberty to file statutory appeal

Link to Download the Order

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