Writ Petition Not Maintainable After GSTAT Becomes Functional; Assessees Must Avail Remedy under Section 112 of the GST Act: Orissa High Court

The High Court of Orissa at Cuttack recently addressed a writ petition filed by Mahendra Suniani challenging the order dated 11th November 2022 passed by the State Tax Officer-cum-Proper Officer, Sundargarh Circle, Sundargarh. The order pertained to tax periods from April 2019 to March 2020 under Section 74 of the Central Goods and Services Tax Act 2017 (GST Act) and the Odisha Goods and Services Tax Act 2017. The petitioner’s…