High Court of Orissa
Prafulla Kumar Mohanty v. Additional Commissioner, CT & GST (Appeal)
For revenue
W.P.(C) NO.11764 OF 2026
The ruling in brief
Where adjudication order under section 74 was affirmed in first appeal and petitioner sought writ on grounds of absence of appellate forum, later notification constituted GSTAT with extended deadlines, making writ remedy unavailable since statutory appellate mechanism was operational, requiring petitioner to comply with prescribed appeal process and deposit requirements under section 112
Provisions considered
Section 112, read with sections 74 and 109, of Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017