2026 (7) TMI 74

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.... 2017/the Odisha Goods and Services Tax Act, 2017 (hereinafter referred to as "GST Act"), which was affirmed in an appeal by the Appellate Authority on 27th May, 2025. 2. According to learned Advocate appearing for the petitioner, the appellate order suffers serious infirmity as the same is passed without adhering to principles of natural justice. It is further submitted that no ingredient specified in Section 74 of the GST Act being complied, there has been illegal exercise of power and the order passed is not in consonance with Instruction No. 05/2023-GST, dated 13.12.2023 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes and Customs. Although the remedy by way of an appeal is provided under Sectio....

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....nd in order to facilitate smooth filing of an appeal before the said Tribunal, a "User Advisor for the GSTAT e-Filing Portal" is also issued by the authorities containing the timeline within which the appeal can be filed before the GSTAT in the following: "User Advisory for the GSTAT E-Filing Portal Please note that this advisory is only a snapshot for the entire appeal filing process. For detailed understanding and in order to have a seamless experience on the portal, users are advised to refer to the E-filing user manual, FAQs and user videos. important Timelines • Staggered Filing Period (Until December 31st, 2025):- The filing window for second appeals filing is based on staggering of the ARN/CRN ....

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....the Appellate authorities or revisional authorities sought to be appealed before the appellate tribunal where the Appeal in Form GST APL-01 or GST APL-03 or notice in Form GST RVN-01 filed or, as the case may be issued on the common portal on or after 01.03.2023 but on or before 31.01.2024 Period commencing on 01.12.2025 and ending on 31.12.2025 or any date succeeding such date being not later than 30.06.2026 4 Such orders of the Appellate authorities or revisional authorities sought to be appealed before the appellate tribunal where the Appeal in Form GST APL-01 or GST APL-03 or notice in Form CST RVN-01 filed or, as the case may be, issued on the common portal on or after 01.02.2024 but on or before 31.05.2024 Period commencin....

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.... strongly advised not to hurry since more than sufficient time has been provided for filing appeals before the GSTAT wherever the orders in APL-04 have been issued on or before 31st March 2026. ***" 4.2. It is also brought to the notice that certain modifications are made by Order dated 24.09.2025 of the President, GST Appellate Tribunal and said Order has been revoked with following Order dated 16.12.2025: "Now, therefore, in exercise of the powers conferred by Rule 123 of the aforesaid Rules (Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025), the undersigned is pleased to revoke the Order dated 24.09.2025 with effect from 18.12.2025. This revocation shall not impugn the validity of any appeals lodged pursua....