Prafulla Kumar Mohanty v. Additional Commissioner, CT & GST (Appeal)
In favour of the revenue
The ruling in brief
Prafulla Kumar Mohanty (Orissa High Court, W.P.(C) 11764 of 2026, 25 June 2026) initially sought writ relief when an adjudication order under Section 74 of the CGST Act was affirmed by the Additional Commissioner (Appeals), arguing that no functional GST Appellate Tribunal existed. Subsequent central notification constituted the GSTAT and extended appeal timelines under Section 112 read with Section 109, activating the full appellate ladder including tribunal deposit norms. The court held that once an efficacious statutory remedy exists, Article 226 writs should not short-circuit the hierarchy except in rare cases of demonstrated futility or jurisdictional nullity—neither shown here. Petitioner was directed to file appeal before GSTAT within notified periods and comply with pre-deposit requirements under Section 112 rather than continue writ proceedings. Outcome: in favour of the revenue. Chartered accountants advising clients post-GSTAT constitution should map Section 107 first appeal and Section 112 tribunal routes. Not legal advice.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.112 — Appeals to the Appellate Tribunal.
- CGST S.74 — Determination of tax not paid or short paid involving fraud or suppression.
- CGST S.109 — Section 109 of the Central Goods and Services Tax Act, 2017.
Source documents
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