Facts of the Case

This is W.P.(C) No. 14978 of 2025 before the Orissa High Court at Cuttack, filed by Alok Ranjan Parida challenging an order dated 27 February 2020 passed by the Additional CT & GST Officer, Nayagarh Circle, under Section 63 of the CGST/OGST Act, 2017 (assessment of unregistered persons/best-judgment assessment) for tax periods April 2018 to March 2019, which was affirmed in appeal on 30 April 2025. As with a companion matter decided the same day, the petitioner had approached the High Court because the second appellate forum, the GST Appellate Tribunal (GSTAT), was not constituted or functional at the relevant time.

Issues Involved

  1. Whether the writ petition should continue now that the GSTAT has become functional under a notified transitional filing schedule.
  2. Whether the petitioner must still comply with the mandatory pre-deposit under Section 112(8) of the GST Act before filing the second appeal.

Petitioner's Arguments

  • The appellate remedy under Section 112 before the GSTAT could not be availed earlier as the Tribunal was not constituted, justifying the writ petition.

Respondent's Arguments

  • The Standing Counsel for the Department agreed that the GSTAT was earlier non-functional, but submitted that compliance with the mandatory pre-deposit under Section 112(8) — full payment of admitted tax/interest/fine/fee/penalty plus 10% of the remaining disputed tax, capped at Rs.20 crore — remained necessary before an appeal could be filed.

Court Order / Findings

  • Since the GSTAT had since become functional, with a staggered filing schedule under a Ministry of Finance notification (S.O. 4220(E) dated 17.09.2025) extending filing timelines up to 30 June 2026, the Court held it was no longer proper to keep the writ petition pending.
  • The petitioner was directed to deposit the pre-deposit under Section 112(8), if not already done, and file the second appeal before the GSTAT within the timeline specified in the User Advisory for the GSTAT E-Filing Portal.
  • If filed in order, the appeal would be entertained by the Tribunal; the Court expressly clarified it had not expressed any opinion on the merits of the First Appellate Order.

Important Clarification

Like the companion order in a related case decided by the same Bench on the same day, this is a purely transitional/procedural direction. It does not decide whether the Section 63 best-judgment assessment was correct. Taxpayers with old GST appeals stalled for want of a functional Tribunal should now expect writ petitions to be redirected to the GSTAT within the staggered timeline, subject to the mandatory Section 112(8) pre-deposit.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — Section 63 (assessment of unregistered persons), Section 112 (appeals to Appellate Tribunal, including sub-section (8) pre-deposit)
  • Odisha Goods and Services Tax Act, 2017 — corresponding provisions

Decision – In Favour of

Disposed of without a decision on merits — the writ petition was closed with directions to pursue the statutory second appeal before the GSTAT within the notified transitional timeline.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: W.P.(C) No. 14978 of 2025
Coram: Chief Justice Harish Tandon and Justice Murahari Sri Raman
Date: 23 March 2026

Link to Download the Order

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