Orissa HC Grants Conditional Relief in Delayed GST Appeal, Petitioner Must Deposit 10% Tax Within a Week [Read Order]

The Orissa High Court has provided conditional relief to a petitioner who filed a delayed appeal under the GST laws, directing the deposit of 10% of the disputed tax amount within a week to proceed with the case.

Chandrakanta Parida, the petitioner had filed an appeal beyond the statutory limitation period under Section 107 of the CGST and OGST Acts. The Appellate Authority dismissed the appeal, citing the inflexible outer time limit prescribed under the law. The petitioner then approached the High Court under Article 226 of the Constitution, seeking relief. The State Tax Officer, represented by Standing Counsel Sunil Mishra, opposed the plea, arguing that the petitioner had failed to avail the benefit of a November 2023 CBIC notification. This notification allowed delayed appeals to be regularized upon depositing an additional 2.5% of the disputed tax.

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The bench, comprising Chief Justice Harish Tandon and Justice M.R. Pathak, noted that while the Appellate Tribunal under Section 112 of the GST Act was not yet operational, the petitioner could not be left without a remedy. However, the court emphasized that statutory conditions for filing an appeal must still be met, even in writ proceedings. Referring to the mandatory pre-deposit requirement under Section 112(8), the court directed the petitioner to deposit 10% of the remaining disputed tax within a week.

The matter has been listed for further hearing on August 6, 2025, with the clarification that the petitioner may seek interim relief upon complying with the deposit condition. The court’s order balances the need to uphold statutory provisions while ensuring access to justice in the absence of a functional tribunal.

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