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 avai…
>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 31 st December 2025 and will expire on June 30. 2026. > Thus, us…