2026 (7) TMI 579

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....he Opposite parties: Mr. Sunil Mishra, Standing Counsel for CT & GST Organization. ORDER 1. The petitioner has challenged the order dated 21st February, 2022 passed by the CT & GST Officer, CT & GST Circle, Rourkela-II, Sundargarh for the tax periods from April, 2018 to March, 2019 under Section 73 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (h....

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....from the impugned order, as is admitted by him, and (b) a sum, equal to ten per cent of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of Section 107, arising from the said order, subject to a maximum of twenty crore rupees, in relation to which the appeal has been filed." 3.1. He submitted that the petitioner is required to discharge statu....

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....er S.O. 4220(E), dated the 17 September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), except as respects things done or omitted to be done before such supersession, the Government, on the recommendations of the Council, hereby notifies the 31st day of July, 2026, as the date upto which appeal or application, as the case may be, may be filed before t....

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....rt can be approached assailing an order for which the forum of appeal is provided and the same is entertainable in the event the forum is not made functional or constituted as the person cannot be rendered remediless. Equally it is true that if conditions are attached to filing an appeal before such forum, the Writ Court shall ensure strict compliance thereof as a person cannot steal a march takin....