Shree Udyog Vs Commissioner of State Tax, Odisha
Date: June 10, 2021
Subject Matter
Appellate Authorities should adopt a liberal approach while condoning delays in filing appeals
Summary
It is seen that the Appella n t had to show the Appellate Authority “ the appellant was prevented by sufficient cause from presenting the appeal within a period of three months from the date of the impu…
1. This matter is taken up by video conferencing mode. 2. The short point for determination in the present writ petition is whether the Appellate Authority under the OGST Act, 2017 , was justified in dismissing the Petitioner’s appe al , by the impugned order dated 10 thv March,…