Procedure cannot defeat Justice

This ruling underscores a foundational principle, procedural mechanisms must serve justice, not obstruct it. 

The Orissa High Court sets aside the rejection of a GST appeal filed in the “wrong jurisdiction,” noting that the system itself lacked a mechanism to redirect such appeals. 

By restoring the appeal and directing its transmission to the correct authority, the Court reinforces that administrative inefficiencies cannot prejudice taxpayers. 

The decision carries strong implications for GST litigation, particularly in multi-jurisdictional disputes and system-driven compliance failures.