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Digambar Road Lines vs. Commissioner (Appeals), GST & OTHERS
(Orissa High Court)

Petitioner (Applicant)	Digambar Road Lines
Respondent	Commissioner (Appeals), GST & OTHERS
Court	Orissa High Court
State	Odisha
Date	Nov 11, 2025
Order No.	W. P. (C) No. 30271 of 2025
Citation	2025(11) TAXREPLY 15026
Original Order
Hon'ble Judges	HARISH TANDON AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
Counsel for Petitioner	Mr. P. Ramakrishna Patro, Advocate
Counsel for Respondent	Mr. Avinash Kedia, Junior Standing Counsel and Mr. Umesh Chandra Sahoo, Junior Standing Counsel.
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Short Summary: The court dismissed the writ petition challenging the appellate order that upheld tax, interest and penalty. The petitioner argued the appeal was improperly considered because portal access prevented ..... Subscribe to Read more

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ORDER
ORDER PER 1. Admittedly, the appellate authority under the Central Goods and Services Act, 2017/the Odisha Goods and Services Act, 2017 (Collectively, “GST Act”) proceeded and decided the matter by passing an order dated 25.08.2025, upholding the demand of duty, interest and penalty made in the original order. The petitioner chose to file the instant writ petition assailing the said order which is passed on the premise that Section 107(6) of the GST Act, 2017, postulates that no appeal shall be filed unless the appellant pays a sum equal to 10% of the remaining amount of tax in dispute arising from the said order. According to him, the language employed in Section 107 (6) of the said Act is mandatory, as the appeal cannot be filed nor be taken on record unless the compliance contemplated under the aforesaid sub-section is complied with. 1.1. Section 107(6) of the said Act is quoted as under:- “(6) No appeal shall be filed under sub-section (1), unless t....