High Court of Orissa25 June 2026

Prafulla Kumar Mohanty v. Additional Commissioner, CT & GST (Appeal)

For revenue

W.P.(C) NO.11764 OF 2026

The ruling in brief

Where adjudication order under section 74 was affirmed in first appeal and petitioner sought writ on grounds of absence of appellate forum, later notification constituted GSTAT with extended deadlines, making writ remedy unavailable since statutory appellate mechanism was operational, requiring petitioner to comply with prescribed appeal process and deposit requirements under section 112

Provisions considered

Section 112, read with sections 74 and 109, of Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Prafulla Kumar Mohanty v. Additional Commissioner, CT & GST (Appeal)

The ruling in brief

Provisions considered

Prafulla Kumar Mohanty v. Additional Commissioner, CT & GST (Appeal)

The ruling in brief

Provisions considered

Read the full analysis

Ashwini Malhotra v. Commissioner of Central Tax, CGST Commissionerate

Prabhas Kumar v. Radico, Authorized Partners

Devendra Singh v. Adroit Technical Services (P.) Ltd

Read the full analysis