Kalandi Sahoo Vs Commissioner of Commercial Taxes
Date: December 3, 2025
Subject Matter
GSTAT Functional; Taxpayers Directed to File Second Appeals via New E-Filing Portal
Summary
The High Court has disposed of the writ petition challenging a GST assessment order, in light of the Goods and Services Tax Appellate Tribunal (GSTAT) becoming functional. The Court ruled that since the statutory forum for a second appeal is now available and a specialized e-filing portal has been launched, taxpayers must utilize this remedy rather than seeking relief through Writ Petitions.
Key Legal Issues & Findings
1. Availability of GSTAT and the "Remediless" Argument
Previously, taxpayers approached High Courts under Article 226 because the GSTAT was not constituted, leaving them with no forum for a second appeal. The Court noted that the Ministry of Finance (via Notification S.O. 4220(E)) and the GST Department have now addressed this by:
Notifying the establishment of GSTAT.
Extending the deadline to file appeals until June 30, 2026 for orders communicated before April 1, 2026.
Launching a staggered e-filing window (commencing September 2025) to manage the backlog of cases.
2. Mandatory Pre-deposit under Section 112(8)
The Court emphasized that even if the Tribunal was delayed, the mandatory pre-deposit condition for filing an appeal is non-negotiable.
Section 112(8) Requirements: An appeal cannot be filed unless the appellant pays:
100% of the admitted tax, interest, and penalty.
An additional 10% of the remaining disputed tax amount (over and above the 10% already paid at the first appeal stage).
Timeline for Filing Appeals before GSTAT
The Court highlighted the "User Advisory" which provides a staggered filing schedule based on the date the first appeal (APL-01/03) or revision notice (RVN-01) was filed:
| SL | If First Appeal/Revision was filed/issued... | Appeal to GSTAT (Form APL-05) window... |
| 1 | On or before 31.01.2022 | 24.09.2025 to 31.10.2025 |
| 2 | Between 01.02.2022 and 28.02.2023 | 01.11.2025 to 30.11.2025 |
| 3 | Between 01.03.2023 and 31.01.2024 | 01.12.2025 to 31.12.2025 |
| 4 | Between 01.02.2024 and 31.05.2024 | 01.01.2026 to 31.01.2026 |
| 5 | Between 01.06.2024 and 31.03.2026 | From 01.02.2026 |
Note: In all cases, the final deadline to file is June 30, 2026.
Final Directions of the Court
The Court disposed of the petition with the following mandates:
Mandatory Deposit: The petitioner must deposit the 10% disputed tax (if not already done) as required under Section 112(8) to maintain the appeal.
Adherence to Timeline: The petitioner is directed to file the second appeal electronically on the GSTAT e-filing portal as per the staggered dates mentioned in the table above.
Adjudication on Merits: If the appeal is filed correctly and statutory requirements are met, the GSTAT is directed to entertain and adjudicate the matter on its merits.
No Opinion on Merits: The High Court clarified it has not expressed any opinion on the validity of the first appellate order, leaving it to the GSTAT to decide.
>Appeals before the GSTAT in cases where the appeal in APL-01/03 or notices in RVN-01 are not available in the GSTN system: for all the Appeals filed before the Appellate authority or notices of the Revisional authority where the ARN/CRN is not available in the GSTN system, the filing window will open from the midnight of 31st December 2025 and will expire on June 30. 2026.
> Thus, users are 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.
4.3. It is no longer res integra that the Writ Court 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 taking a shelter that there is no inhibition in the writ Court in entertaining the writ petition and passing an order taking departure from the said statutory provision.
5. Since the forum has already been provided in the statute, which is now made functional and the period for filing the appeal has been extended in a fragmented manner, it would not be proper for the Writ Court to keep such writ petitions pending as the dispute raised by the petitioner in the instant writ petition can be adjudicated by the said forum and, therefore, the writ petition is disposed of with the following directions:
I. The petitioner is directed to deposit the amount if not already deposited, as required under sub-section (8) of Section 112 of the GST Act before the GSTAT to file the appeal within the period specified in the timeline mentioned above.
II. The petitioner, as undertaken, shall file appeal as per the timeline given in the “User Advisor for the GSTAT e-Filing Portal”.
III. In the event the appeal is filed and the same is found to be in order as per the requirement of Section 112 of the GST Act read with relevant Rules framed thereunder, the same shall be entertained by the GSTAT.
6. This Court makes it clear that we have not expressed any opinion on the merits on the First Appellate Order. As a result of disposal of the writ petition, pending Interlocutory Application(s), if any, shall stand disposed of.