Anil Kumar Mandoi v. Jt. CST (A) & Anr.

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers 2024 TaxPub(GST) 860 (Ori-HC) IN THE ORISSA HIGH COURT CHAKRADHARI SHARAN SINGH & S.K. SAHOO JJ. Anil Kumar Mandoi v. Jt. CST (A) & Anr. W.P.(C) No. 10270 of 2023 22 February, 2024 Petitioner by: Santosh Kumar Khatua, Advocate Opposite Parties by: Sunil Mishra, Standing Counsel (CT and GST) Mr. Diganta Dash, Addl. Standing Counsel (CT and GST) Mr. Seshadeba Das, Addl. Standing Counsel (CT and GST) ORDER This matter is taken up through Hybrid mode. 2. Heard Mr. Santosh Kumar Khatua, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for the C.T. & G.S.T. assisted by Mr. Diganta Dash and Mr. Seshadeba Das, learned Addl. Standing Counsel for the C.T. & G.S.T. 3. It is not at all in dispute that the order impugned in this writ petition, which has been passed by the Authority under the Central Goods and Services Tax Act, 2017 (CGST Act)/Odisha Goods and Services Tax Act, 2017 (OGST Act) is appealable under section 112 of the CGST/OGST Act, 2017. It is also not in dispute that because of non-constitution of the Appellate Tribunal as required under section 109 of the said Acts, the petitioner is deprived of his/its statutory remedy of Appeal and the corresponding benefit of sub-sections-8 & 9 of section 112 of the said Acts. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 860 (Ori-HC)

IN THE ORISSA HIGH COURT

CHAKRADHARI SHARAN SINGH & S.K. SAHOO JJ.

Anil Kumar Mandoi v. Jt. CST (A) & Anr.

W.P.(C) No. 10270 of 2023

22 February, 2024

Petitioner by: Santosh Kumar Khatua, Advocate

Opposite Parties by: Sunil Mishra, Standing Counsel (CT and GST) Mr. Diganta Dash, Addl. Standing Counsel (CT and GST) Mr. Seshadeba Das, Addl. Standing Counsel (CT and GST)

ORDER

This matter is taken up through Hybrid mode.

2. Heard Mr. Santosh Kumar Khatua, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for the C.T. & G.S.T. assisted by Mr. Diganta Dash and Mr. Seshadeba Das, learned Addl. Standing Counsel for the C.T. & G.S.T.

3. It is not at all in dispute that the order impugned in this writ petition, which has been passed by the Authority under the Central Goods and Services Tax Act, 2017 (CGST Act)/Odisha Goods and Services Tax Act, 2017 (OGST Act) is appealable under section 112 of the CGST/OGST Act, 2017. It is also not in dispute that because of non-constitution of the Appellate Tribunal as required under section 109 of the said Acts, the petitioner is deprived of his/its statutory remedy of Appeal and the corresponding benefit of sub-sections-8 & 9 of section 112 of the said Acts.