High Court of Orissa2 July 2026

Susanta Kumar Lenka v. Joint Commissioner, State Tax (Appeal)

For revenue

WP(C) NO.16755 OF 2026

The ruling in brief

Where assessee challenged adjudication and appellate orders through writ petition citing non-application of mind by first appellate forum, in view of fact that GST Appellate Tribunal had already been constituted and timelines for appeal were prescribed by Finance Ministry Notification, assessee was required to pursue statutory appellate remedy under Section 112, rendering continuation of writ petition unwarranted

Provisions considered

Section 112, read with section 109, of Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Susanta Kumar Lenka v. Joint Commissioner, State Tax (Appeal)

The ruling in brief

Provisions considered

Susanta Kumar Lenka v. Joint Commissioner, State Tax (Appeal)

The ruling in brief

Provisions considered

Read the full analysis

Ashwini Malhotra v. Commissioner of Central Tax, CGST Commissionerate

Prabhas Kumar v. Radico, Authorized Partners

Devendra Singh v. Adroit Technical Services (P.) Ltd

Read the full analysis