Orissa High Court Directs 10% Tax Payment Within a Week for GST Appeal Relief

The Orissa High Court has granted conditional relief to an assessee who submitted a delayed GST appeal. The court ordered the petitioner to pay 10 per cent of the disputed tax within a week to pursue the case.

The applicant Chandrakanta Parida has submitted a plea after the regulatory limitation under section 107 of the CGST and OGST Acts. The appeal has been dismissed by the appellate authority, quoting the inflexible outer time limit specified under the law. After that, the applicant asking for relief has approached the High Court under Article 226 of the Constitution.

Standing Counsel Sunil Mishra represented the State tax officer, who claims that the applicant has been unable to claim the advantage of a November 2023 CBIC notification. Late appeals to be regularised on depositing an additional 2.5% of the disputed tax, the notification permits.

The bench, including Chief Justice Harish Tandon and Justice M.R. Pathak, cited that the applicant must hold a remedy as the Appellate Tribunal under Section 112 of the GST Act was not operational till now.

The court specified that the regulatory norms to file an appeal should still be met, even in writ proceedings. The court, referring to the mandatory pre-deposit requirement u/s 112(8), asked the applicant to deposit 10% of the remaining disputed tax within a week.

Read Also: Madras HC Quashes GST Orders Issued U/S 73 and 74 Without Proper Hearing on 10% Pre-Deposit Instead of 25%

For further hearing, the case has been listed on August 6, 2025, with the clarification that the applicant may ask for the interim relief following the deposit norms. The order of the court balances the requirement to keep the regulatory provisions while ensuring access to justice in the absence of an operational tribunal.