Introduction

This judgment is one of the important decisions delivered after the operationalisation of the Goods and Services Tax Appellate Tribunal (GSTAT). The principal issue before the Orissa High Court was whether a writ petition should continue to be entertained when the GSTAT had become functional and the Government had prescribed a special timeline for filing pending appeals.

While earlier High Courts entertained writ petitions because the GSTAT had not been constituted, the Court held that once the Tribunal became operational and the Government extended the limitation period for filing appeals, taxpayers must follow the statutory appellate mechanism. At the same time, the Court protected the taxpayer’s right to appeal by directing that the appeal be filed within the notified timeline after complying with the mandatory pre-deposit under Section 112(8).