The Writ Court reaffirms the necessity to pursue statutory remedies provided under the GST Act before seeking divorce from these provisions, emphasizing compliance with appeal conditions.

ORDER :

MURAHARI SRI RAMAN, J.

1. The petitioner by way of filing this writ petition beseeches to exercise power of extraordinary jurisdiction under the provisions of Articles 226 and 227 of the Constitution of India with the following prayer(s):

“The Petitioner, therefore, prays that your Lordships would be graciously pleased to admit this Writ Petition, call for the records, after hearing the parties, allow the same, issue writ/writs in the nature of certiorari/mandamus and/or any other further writ/direction to quash actions of the 1^st Opposite Party, by way of passing the Impugned Appeal Order passed in Form GST APL-04 vide Ref No.ZD2109250201601 dated 17.09.2025, as arbitrary, unconstitutional and contrary to various precedents laid down in the subject matter and violative of Article 14, 300A and Article 19(1)(g) of the Constitution of India;

And further be pleased to pass any other order/orders to quash the impugned actions of the 2^nd Opposite Party by way of order passed in Form GST DRC 07 vide Ref No.ZD210424033515V dated 30.04.2024, without affording the petitioner with an opportunity of personal hearing, which is in violation of principles of natural justice, arbitrary, unconstitutional, unreasonable and also in violation of provisions of the Odisha State Goods and Services Tax Act, 2017.

And further be pleased to pass any other order/orders to quash the impugned actions of the 2^nd Opposite Party by way of Order vide Ref No.ZD21012501519R dated 17.01.2025 rejecting the application for rectification dated 06.04.2024 without providing the opportunity of personal hearing and without considering the submission of the petitioner arbitrary, unconstitutional, unreasonable, contrary to Section 161 of the CGST/OGST Act, 2017 and violative of principles of natural justice;

And further be pleased to pass any other order/orders to set aside or quash the recovery proceedings initiated in Form GST DRC 13 vide No.12748 dated 19.12.2025.

And further be pleased to pass any other order/orders as may be deemed just and proper;

And for this act of kindness, the petitioner shall, as in duty bound, ever pray.”

2. The petitioner, a private limited company, engaged in the business of works contract and rendering construction works, on the allegation of non-payment of tax as per the final audit report dated 10^th June, 2023 in Form GST ADT-02 by the State Tax Officer, CT & GST Territorial Range, Jajpur, Odisha, was issued with Show- Cause Notice in Form GST DRC-01, dated 17^th November, 2023 issued by the Assistant Commissioner of State Tax, Keonjhar Circle, Jajpur, Odisha-opposite party no.2, responding to which reply was submitted on 12^th December, 2023.

2.1. The opposite party no.2 passed an order confirming the demand of Rs.3,13,02,550/- (CGST of Rs.1,56,51,275/- + OGST of Rs.1,56,51,275/-) for the tax periods from April, 2018 to March, 2019 under Section 73 of the Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017 (collectively, “the GST Act”) vide order dated 30^th April, 2024 in Form GST DRC-07. 2.2. The petitioner has filed an application on 6^th May, 2024 under Section 161 of the GST Act for rectification of said order passed by the opposite party no.2, which was rejected vide order dated 17^th January, 2025.

2.3. Being aggrieved by the order dated 17^th January, 2025 passed by opposite party no.2, the petitioner preferred an appeal before the Additional Commissioner of State Tax (Appeal), Central Zone-II, Cuttack-opposite party no.1 under Section 107 of the GST Act on 21^st February, 2025 in Form GST APL-01, which was admitted by the opposite