GST Update

 Desk of CA. Praveen Sharma – 996 Series (CAPS) 

ORISSA HIGH COURT IN THE CASE OF Fayaj Infratech Private Limited, Khorda 

The petitioner challenged an order passed under Section 74 for FY 2020–21, which was also upheld in first appeal.

Instead of filing a second appeal, the petitioner approached the High Court due to non-functioning of GSTAT at that time.

The department agreed that GSTAT was not operational earlier, but argued that statutory conditions must still be followed.

As per Section 112(8), filing appeal requires:

Payment of admitted dues

 10% pre-deposit of disputed tax

Government issued notification extending time limit to file appeal before GSTAT up to 30.06.2026.

A detailed GSTAT e-filing advisory was also issued prescribing staggered timelines.

Court held that writ can be filed when remedy is unavailable, but cannot bypass statutory conditions.

Now that GSTAT is functional, disputes should be decided by the Tribunal, not High Court.

The Court directed the petitioner to:

 Make required pre-deposit

 File appeal within prescribed timeline

Writ petition was disposed of without deciding merits, giving liberty to approach GSTAT.

LINK: CA. Praveen Sharma on Linkedin

Regards
CAPS