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of <h1>GST Short Payment Challenge Succeeds: Conditional Relief Granted with Tribunal Establishment Pathway and Deposit Mechanism</h1> <h3>M/s. Balaji Cotton Corporation Versus Commissioner of State Tax. Commissionerate of CT & GST, Cuttack & others</h3> M/s. Balaji Cotton Corporation Versus Commissioner of State Tax. Commissionerate of CT & GST, Cuttack & others - 2025 (92) G.S.T.L. 63 (Ori.) In the case before the Orissa High Court, presided over by Hon'ble Justices Arindam Sinha and M.S. Sahoo, the petitioner, represented by Mr. J. R. Behera, sought judicial intervention due to a demand for short payment of Goods and Services Tax (GST) by the State authority. The petitioner had appealed against this demand, but the appeal was rejected. The petitioner wished to challenge the appellate order but was unable to do so because the relevant Tribunal was not functioning.Mr. Behera argued that the relief sought by his client was in line with a previous order dated 16th February 2024, issued by the first Division Bench in a batch of writ petitions, the lead case being W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders). Mr. S. Mishra, representing the department, did not dispute that the present writ petition was covered by this precedent.The Court, referencing the M/s. Maa Tarini Traders case, directed that a certain quantum of deposit be made, granting the petitioner the liberty to avail of a remedy upon the constitution of the Tribunal. If the Tribunal was not constituted within the provided timeframe, the department would be free to proceed. Consequently, the writ petition was disposed of as covered by the precedent set in M/s. Maa Tarini Traders.
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