Introduction

This judgment is another significant decision of the Orissa High Court concerning the transition from the period when the GST Appellate Tribunal (GSTAT) was non-functional to the period after it became operational. The petitioner challenged an appellate order under Section 73 before the High Court on the ground that, at the relevant time, no effective remedy before the GSTAT was available.

The High Court acknowledged that taxpayers were justified in approaching the High Court when the Tribunal had not been constituted. However, since the GSTAT had subsequently become functional and the Central Government had extended the limitation period for filing second appeals, the Court held that the petitioner must now pursue the statutory remedy under Section 112. The Court further clarified that the mandatory pre-deposit prescribed under Section 112(8) cannot be waived merely because the Tribunal was earlier non-functional.