IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.11914 of 2026 Narottam Satapathy …. Petitioner Mr. L.K. Maharana, Advocate -versus- The Additional State Tax Officer, Keonjhar Circle, Jajpur and Another …. Opposite Parties CORAM: JUSTICE B. P. ROUTRAY JUSTICE SASHIKANTA MISHRA ORDER 30.4.2026 Order No. 01. 1. Heard Mr. L.K. Maharana, learned counsel for Petitioner. 2. In view of availability of appeal provision in the GST Act, the writ petition is disposed of granting liberty to the petitioner to approach the appellate forum, as prayed by Mr. Moharana. 3. In the event appeal is preferred within a period of 30 days from today, the question of limitation may be considered liberally and till such period or till filing of the appeal, whichever is earlier, no coercive action shall be taken against the petitioner pursuant to order dated 12th January 2023 under Annexure-3. 4. An urgent certified copy of this order be issued on proper application. (B.P. Routray) Judge (Sashikanta Mishra) Judge M.K.Panda