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of <h1>Procedural Defects Invalidate Writ Challenge: Statutory Appeal Pathway Remains Open Under Odisha GST Rules Section 24</h1> <h3>M/s. Amarnath Enterprises Versus Assistant Commissioner of GST and Central Excise, Bolangir and others</h3> HC of Orissa dismissed the writ petition challenging an order due to procedural non-compliance. The court held that the order was validly communicated, ... Challenge to order in original - order was not uploaded in the portal - HELD THAT:- It is appreciated that the petitioner is aggrieved by impugned order in original. Alternative, efficacious, statutory remedy is available by appeal. The contention that revenue must act as per its own circular is not subject matter of the writ petition. Petitioner will be entitled to exclusion of time spent in prosecuting the writ petition. It was presented on 29th August, 2024. Petitioner must avail of its statutory remedy. The exclusion of time will be from 28th August, 2024 till 3rd September, 2024. Petition disposed off. The High Court of Orissa dismissed the petitioner's challenge to an order due to failure to upload it in the portal for appeal. The court held that the impugned order was communicated to the petitioner, allowing for appeal within three months. The court emphasized the need to follow prescribed forms for appeals under the Odisha Goods and Services Tax Rules. The petitioner was advised to pursue the statutory remedy of appeal and was granted exclusion of time spent on the writ petition. The writ petition was disposed of.
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