2026 (5) TMI 703

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....or the Opposite Parties: Mr. Sunil Mishra, Standing Counsel for CT & GST Organization. ORDER 1. Challenging the Order-in-Appeal dated 24th February, 2026 passed by the Joint Commissioner of State Tax (Appeal), CT & GST Territorial Range, Puri, opposite party no.3, this writ petition has been filed. 2. It is submitted by the learned counsel for the petitioner that ex-parte order dated 30th....

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....d irrational. Through the petitioner had made pre-deposit for the purpose of satisfying requirement under Section 107, the Appellate Authority concerned proceeded as if the petitioner did not deposit the requisite amount. He further submitted that inasmuch as demand raised in the ex-parte order passed by the Additional State Tax Officer, Puri Circle, Puri, passed in violation of principles of natu....

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....Standing Counsel appearing for the CT & GST Organization. 6. At the outset it may be apposite to observe that the aspect of violation of principles of natural justice can be considered by the Goods and Services Tax Appellate Tribunal. Whether the Appellate Authority on the facts and in the circumstances of the case has issued notice to the party concerned before rejecting the Appeal can very we....

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....of India and when a right is created by statute, which itself prescribes the remedy or procedure for enforcing the right or liability, resort must be had to that particular statutory remedy before invoking the discretionary remedy under Article 226 of the Constitution of India. It is made clear that this rule of exhaustion of statutory remedies is a rule of policy, convenience and discretion. 7....