M/s Jishu Krishna Patra, Khurda v. Joint Commissioner of State Tax (Appeal), CT & GST Territorial Range, Bhubaneswar & Another

Introduction

This judgment addresses the transition from the period when the Goods and Services Tax Appellate Tribunal (GSTAT) was non-functional to the stage when it became operational. The principal issue before the Orissa High Court was whether a writ petition challenging an appellate order should continue to be entertained once the statutory appellate forum under Section 112 became functional.

The Court held that although the petitioner was justified in initially invoking writ jurisdiction due to the non-constitution of GSTAT, the subsequent constitution and operationalization of the Tribunal, coupled with the Central Government’s notification extending the time limit for filing appeals, rendered the statutory remedy effective. Consequently, the Court declined to adjudicate the matter on merits and directed the petitioner to comply with the mandatory pre-deposit under Section 112(8) and file an appeal before GSTAT within the prescribed timeline.