GST Update

 Desk of CA. Praveen Sharma – 998 Series (CAPS) 

ORISSA HIGH COURT IN THE CASE OF Rajesh Kumar Kar 

The petitioner challenged the Order-in-Appeal dated 27.01.2026 passed by the Additional Commissioner (Appeals), Bhubaneswar.

Earlier, an Order-in-Original dated 03.02.2025 was passed confirming demand, which the petitioner claimed was passed without proper consideration of submissions.

The petitioner had also filed a rectification application, which was disposed of on 29.07.2025.

Initially, the petitioner approached the High Court but withdrew the writ petition to avail statutory remedy.

Thereafter, an appeal was filed, which was rejected on the ground of delay in filing.

The petitioner again approached the High Court, arguing that the appeal was rejected without granting an opportunity of hearing, violating principles of natural justice.

The department opposed the writ, stating that alternative remedy under GST law is available.

The Court observed that issues like violation of natural justice and whether proper notice was given can be examined by appellate authorities or GSTAT.\

Relying on Radha Krishan Industries v. State of Himachal Pradesh (2021), the Court reiterated that writ jurisdiction should not be exercised when an effective statutory remedy exists.

Accordingly, the writ petition was dismissed, granting liberty to the petitioner to approach the appropriate forum under GST law.

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Regards
CAPS