GST
TRT-2025-
High court of Orissa
Date:-13-08-25
In:-
Issue Favourable to Tax Payer ?:-
Order date: 13 Aug 2025
Parties: Abhinandan Sahoo v. Chief Commissioner of CT & GST, Odisha & Ors.
Facts -
- The petitioner assailed a demand order dated 21.08.2024 passed under Section 73 of the CGST/OGST Act for April 2019–March 2020, raising tax, interest, and penalty.
- Alongside, he challenged Notifications 09/2023-CT and 56/2023-CT issued under Section 168A extending limitation periods, contending they were invalid. He argued that the order was time-barred and based on erroneous cross-references to Section 73(10) and Section 75(2).
Issue -
- Whether a writ petition is maintainable to challenge a Section 73 demand order and the validity of limitation-extension notifications under Section 168A.
Order -
- The Court held that the petitioner had an efficacious statutory appellate remedy under the GST Act; invoking writ jurisdiction under Article 226 was impermissible in the absence of extraordinary circumstances.
- It noted that the petition was also hit by delay and laches, since the impugned notifications were issued in 2023 but challenged only in August 2025.
- No exceptional grounds such as patent lack of jurisdiction or gross violation of natural justice were demonstrated to justify bypassing the appellate mechanism.
- The Court expressly refrained from ruling on the validity of the limitation-extension notifications under Section 168A, leaving the petitioner free to raise such issues before the appellate authority.
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