Facts of the Case

M/s TTIPL-GEW (JV) challenged an order dated 31.10.2023 passed under Section 73 of the CGST/OGST Act, 2017 for the tax periods July 2017 to March 2018, which had been affirmed in appeal by the Appellate Authority on 06.03.2025. The petitioner contended that although a further appeal lay under Section 112 to the GST Appellate Tribunal (GSTAT), that remedy was not practically available since the GSTAT had not been constituted or made functional, leaving it remediless.

Issues Involved

  1. Whether the writ court should continue to entertain a challenge on the ground of GSTAT's non-constitution once the Tribunal has since become functional, and if so, on what pre-deposit terms under Section 112(8).

Petitioner's Arguments

  • The statutory remedy of second appeal to the GSTAT was not available as the Tribunal had not been constituted, and an aggrieved person cannot be rendered remediless.

Respondent's Arguments

  • The Standing Counsel for the CT & GST Department corroborated the non-constitution of the GSTAT at the relevant time, but stressed that this does not absolve the appellant from complying with the mandatory pre-deposit under sub-section (8) of Section 112 — full admitted tax dues plus 10% of the disputed tax amount, capped at Rs.20 crore.

Court Order / Findings

  • The Court noted that the Department of Revenue's Notification S.O. 4220(E) dated 17.09.2025 and the GSTAT's User Advisory now prescribe a staggered filing schedule for second appeals, keyed to the date of the first appellate order, with filing windows running from September 2025 onward and a final outer deadline of 30 June 2026 for all categories.
  • It held that a writ court's willingness to entertain a challenge merely because a statutory forum was not functional ceases once that forum is made functional; conditions attached by the statute to filing an appeal (such as the Section 112(8) pre-deposit) must be strictly complied with and cannot be bypassed through the writ jurisdiction.
  • The writ petition was disposed of directing the petitioner to deposit the amount required under Section 112(8), if not already deposited, and to file its appeal before the GSTAT within the notified timeline; the Court expressed no opinion on the merits of the first appellate order.

Important Clarification

  • With the GST Appellate Tribunal now operational, the 'no forum available' ground for approaching the writ court against an appellate order is no longer available; assessees must instead track and comply with the staggered filing-window schedule notified for their specific order-date category, subject to the mandatory pre-deposit under Section 112(8).

Sections Involved

  • Section 73 of the CGST/OGST Act, 2017 — determination of tax not paid/short paid.
  • Section 112 of the CGST Act, 2017 — appeal to the GST Appellate Tribunal, including the pre-deposit condition under sub-section (8).

Decision – In Favour of

Disposed of with directions, in favour of neither side on merits — the petitioner was directed to comply with the pre-deposit and pursue its appeal before the GSTAT within the notified window.

Case Details

Court: High Court of Orissa at Cuttack — Case No.: W.P.(C) No. 13503 of 2025 — Coram: Hon'ble Chief Justice Harish Tandon and Justice Murahari Sri Raman — Date of Order: 27 November 2025.

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