Disposed¶19

M/S Venkateswar Engineering Works v. the Commissioner of Commercial Taxes and Goods and Services Tax, Odisha

Orissa HC12 Mar 2026WP(C)/2365/2026

Case brief

AI extract

What is this about?

Writ petition disposed of; Article 226 discretion declined; alternative efficacious remedy; Section 107 GST Act appeal; Section 73 order in original demand; natural justice points raised but not examined; appellate authority to decide independently; limitation expired yet petitioner within period of limitation; High Court of Orissa at Cuttack; Chief Justice Harish Tandon; Justice Murahari Sri Raman; 12.03.2026; W.P.(C) No.2365 of 2026; Venkateswar Engineering Works; Commissioner of Commercial Taxes and Goods & Services Tax.

What did the court decide?

None; petitioner directed to seek redress through the statutory appeal under Section 107 of the GST Act before the appellate authority. ¶19

M/S Venkateswar Engineering Works Vs the Commissioner of… — GST and Indirect Tax | Orissa HC (2026)

¶1

IN THE HIGH COURT OF ORISSA AT CUTTACK

¶2

W.P.(C) No.2365 of 2026

¶3

M/s. Venkateswar Engineering Works, Kalarahanga, …. Petitioner Bhubaneswar

¶4

Mr.Kshirod Kumar Sahoo, Advocate -versus-

¶5

The Commissioner of Commercial Taxes and Goods & Services Tax, …. Opposite Parties Cuttack and others

¶6

Mr.Sunil Mishra, Standing Counsel

¶7

CORAM:

¶8

THE HON’BLE THE CHIEF JUSTICE AND

¶9

THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01.

12.03.2026

1. The instant writ petition is filed assailing the order in original passed by the proper officer under Section 73 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (hereinafter referred to as "GST Act"), raising a demand which would be evident from the said order. Several points have been taken some of which touches upon the merit and some on the violation of principles of natural justice. Section 107 of the said Act provides a remedy of appeal, and, therefore, the petitioner has an alternative efficacious remedy to ventilate its grievance so raised in the instant writ petition.

¶15

2. Since the normal period of limitation provided under sub-section (1) of Section 107 of the Act has expired, as the petitioner is within the period of limitation, we feel it prudent that the petitioner should exhaust the statutory remedy so provided and we decline to exercise our discretion in invoking the

¶16

Page 1 of 2

¶17

extraordinary powers conferred under Article 226 of the Constitution of India.

¶18

2.1. As an abundant precaution, we make it clear that we had no occasion to go into the merit or demerit of the case, and it would be open to the appellate authority to decide the same independently, provided the petitioner approaches the said authority in accordance with law.

¶19

3. With the aforesaid observation, the writ petition stands disposed of.

¶20

(Harish Tandon) Chief Justice

¶21

(M.S. Raman) Judge

¶22

Bichi

¶23

Signature Not Verified

¶24

Digitally Signed Signed by: BICHITRANANDA SAHOO Designation: Secretary Reason: Authentication Location: Orissa High Court, Cuttack Date: 13-Mar-2026 15:56:07

¶25

Page 2 of 2

M/S Venkateswar Engineering Works v. the Commissioner of Commercial Taxes and Goods and Services Tax, Odisha

Case brief

What is this about?

What did the court decide?

M/S Venkateswar Engineering Works v. the Commissioner of Commercial Taxes and Goods and Services Tax, Odisha

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Kamran Agri Traders, Kalahandi Vs Union of India

M/S. Gatih Logistics, Cuttack Vs Hindustan Petroleum Corporation Ltd., Mumbai

Regional Forest and Environment Protection Action Committee,Nayagarh Vs State of Odisha

M/S Biranchi Pradhan, Dhenkanal Vs the Commissioner, Ct and GST Odisha

M/S.Jitendra Kumar Jena, Cuttack Vs Assistant Commissioner of State Tax, (Ct and GST Circle, Cuttack-Ii)

Girija Shankar Sendh Vs the Commissioner of Commercial Taxes and Goods and Services Tax, Odisha