Facts of the Case

The petitioner, Babita Jain, had filed this writ petition against the State of Odisha and other opposite parties, with the Commercial Tax & GST Department appearing as a party, indicating an underlying dispute connected to a GST assessment or order. However, the order itself does not describe the nature of that dispute, since the Court disposed of the case purely by directing the petitioner to the statutory appellate route rather than deciding anything on merits.

Issues Involved

  1. Whether the petitioner should be relegated to the statutory remedy of appeal against the underlying order, instead of having the writ petition adjudicated on merits.
  2. Whether any delay in filing such an appeal, caused by the pendency of the writ petition, should be condoned.

Petitioner's Arguments

  • Not separately recorded — the order does not detail the petitioner's specific grievance against the underlying order, since the matter was disposed of on the availability of an alternative remedy.

Respondent's Arguments

  • Not separately recorded; the standing counsel for the Commercial Tax & GST Department did not oppose relegating the matter to the statutory appellate forum.

Court Order / Findings

  • The Court permitted the petitioner to avail the statutory remedy of appeal, and disposed of the writ petition on that basis.
  • It directed that if such an appeal is filed by 4th October 2023, along with an application for condonation of delay citing the pendency of the writ petition as the reason, it should 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 underlying dispute.

Important Clarification

No aspect of the underlying GST dispute was examined — the petitioner was simply directed to the ordinary statutory appeal process, with an assurance that the time spent on this writ petition would be treated sympathetically if cited as the reason for any delay in filing that appeal.

Sections Involved

  • Central Goods and Services Tax Act, 2017 / Odisha Goods and Services Tax Act, 2017 — Section 107, providing the statutory appeal remedy against orders of GST authorities.
  • Constitution of India, 1950 — Article 226, and the doctrine of relegating parties to an efficacious alternative statutory remedy.

Decision – In Favour of

Disposed of without any decision on merits — the petitioner was directed to the statutory appeal remedy, with the Court expressly clarifying it had not expressed any view on the underlying dispute.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case Number: W.P.(C) No. 28540 of 2023
  • Coram: Dr. Justice B.R. Sarangi and Mr. Justice Murahari Sri Raman
  • Date of Order: 04.09.2023

Link to Download the Order

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