GST Appeal Filing till June 30, 2026 with 10% Deposit Condition: Orissa HC Allows Stay of Appellate Order [Read Order]
The High Court allowed the petitioner to file an appeal before GSTAT by June 30, 2026, and directed to deposit 10% of the disputed tax within four weeks for stay of the Appellate Order.
In the recent ruling, the Orissa High Court allowed a stay of the appellate order upon deposit of 10% of the disputed tax amount within four weeks, extending the deadline of Goods and Services Tax (GST) Appeal filing till June 30, 2026. Thus, the Petitioner was directed to file the appeal through GSTAT e-Filing Portal as per prescribed procedures.
The Petitioner, M/S Sunanda Enterprises, filed a petition challenging an order dated 26th August, 2025 made by the First Appellate Authority. The primary challenge arose from the non-constitution of the Appellate Tribunal, which prevented the filing of a statutory appeal.
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The Counsel for the Petitioner, Z.M.Wallace, submitted that the assessee and the department were complying with directions made on order dated 16th February, 2024 by the First Division Bench, lead case being WP(C) No.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others).
The Counsel sought the directions which included requiring the assessee to deposit 10% of the disputed amount of tax on filing the appeal and 20% of remaining disputed tax, for the impugned order to be stayed.
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Further, the Counsel submitted that a Central revenue notification dated 16th August, 2024 had reduced the deposit to 10%. This reduction was correspondingly notified by the State revenue on 29th October, 2024. The Petitioner prayed for the writ petition to be disposed of as covered by the order dated 16th February, 2024 with a modification to reflect the reduced deposit requirement of 10% of the remaining disputed tax for the stay of the impugned order.
The Counsel for the Respondent, S.Das, furnished Notification S.O. No.4220(E), dated 17th September, 2025 issued by the Department of Revenue, Ministry of Finance, stated that exercise of powers conferred by sub-section (1) of Section 112 of the Central Goods and Services Tax Act, 2017, specified 30th day of June, 2026, as the date up to which appeals may be filed before the Appellate Tribunal for cases where the order sought to be appealed against was communicated before 1st day of April, 2026.
Further, the Counsel highlighted that for orders communicated on or after 1st April, 2026 appeals could be filed before the Appellate Tribunal within three months from the date of communication.
The Section 112(1) of the Central Goods and Services Tax Act, 2017 explained that: Appeals to Appellate Tribunal.
“Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal.”
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The Two-Member Bench consisted of Chief Justice Harish Tandon and Justice M.S Raman, heard and reviewed the matter challenged by the Petitioner.
After considering the submissions made by both the Counsels and reviewing the Notification dated 17th September, 2025, the High Court directed the Petitioner to deposit 10% of the disputed tax before the appellate authority for impugned first appellate order to remain stayed and the deposit to be made within four weeks.
The High Court also stated that the petitioner was at liberty to take steps to prefer an appeal in terms of Notification dated 17th September, 2025 and in consonance with “User Advisor for the GSTAT e-Filing Portal”.
Thus, the matter was listed for hearing along with WP(C) No.9822 of 2025.
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