Orissa High Court
WP(C)/13715/2026 of RAJ NARAYAN MOHAPATRA Vs THE ASSISTANT COMMISSINER OF STATE TAX on 31 August 2026
of 3. IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.13715 of 2026 CNR No. ODHC010318712026 Shri Raj Narayan Mohapatra ..... Petitioner Represented by Adv. – Ms. Upasana Bal, Adv. -versus- The Assistant Commissioner of State Tax, Bhubaneswar III Circle & Others ..... Opposite Parties
IN THE HIGH COURT OF ORISSA AT CUTTACK
WP(C) No.13715 of 2026
CNR No. ODHC010318712026
Shri Raj Narayan
Mohapatra
....
Petitioner
Represented by Adv. –
Ms. Upasana Bal, Adv.
-versus-
The Assistant
Commissioner of State
Tax, Bhubaneswar III
Circle & Others
.....
Opposite Partie
Represented by Adv. –
Mr. Sourav Tibrewal, Additional
Standing Counsel
CORAM:
HON’BLE MR. JUSTICE MANASH RANJAN PATHAK
AND
HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
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ORDER
31.08.2026 Order No.
01.
1. Heard learned counsel appearing for the petitioner and learned Additional Standing Counsel appearing for the Opp. Parties.
2. It is submitted by the learned Senior Counsel for the petitioner that the petitioner has challenged the order in appeal dated 15th April, 2026 passed under Odisha Goods and Services Tax by the Additional Commissioner of State Tax (Appeal), Bhubaneswar Range, Bhubaneswar (Opp.
Party No.2) by way of filing this Writ Petition invoking the provisions of Articles 226 and 227 of the Constitution of India.
2.1. It is submitted that, at the relevant point of time, the GST Appellate Tribunal had not been constituted. Therefore, the petitioner was constrained to approach this Court by filing the present Writ Petition. Since the GST Appellate Tribunal has now been constituted and is functional, the petitioner seeks liberty to approach the said Tribunal by filing an appeal in accordance with law to challenge the appellate order as also the adjudication order.
3. Learned Additional Standing Counsel appearing for the Opposite Parties submitted that the time prescribed for filing an appeal before the GST Appellate Tribunal had expired on 31st July, 2026.
4. Considering the averments and contents made in this writ petition, after hearing from the learned counsels of both the sides and on perusal of records, we find that the present Writ Petition was filed on 27th April, 2026, at a time when the GST Appellate Tribunal had not been constituted. In such circumstances, the petitioner had approached this Court challenging the appellate order as also the adjudication order.
5. In such view of the matter, we deem it appropriate to grant liberty to the petitioner, if so advised, to approach the GST Appellate Tribunal by filing an appeal in accordance with law within a period of fifteen days hence.
If such an appeal is filed the learned GST Appellate Tribunal shall do well to admit the appeal subject to statutory compliance and it shall also take into consideration the period during which this matter remained pending in this Court.
6. With the aforesaid liberty and observations, the Writ Petition stands disposed of.
7. Pending Interlocutory Application(s), if any, stand(s) disposed of.
(MANASH RANJAN PATHAK)
Judge
(MURAHARI SRI RAMAN)
Judge Laxmikant Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: Senior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 31-Aug-2026 18:46:32 Signature Not Verified