Case LawW.P.(C) No.15061 of 2021
Shree Jagannath Traders Vs Commissioner, State Tax, Odisha
- Court:
- High Court
- Bench:
- Orissa
- Date:
- June 7, 2021
- Type:
- Writ Petition
- Members:
- K.R. MOHAPATRA
Subject
Appeal cant be dismissed for failure to submit certified copy within time
Appeal
Summary
Admittedly, the Adjudicating Authority passed the impugned order on 18th August, 2020 and uploaded it on the same day. It is not also in dispute that the last date for the filing of the appeal against the said order was 17th November, 2020. It is fur…
Judgement
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 appeal, by the impugned order dated 10th March, 2021, on the grounds that the appeal was not presented within the time prescribed under law? 3. Mr. Sunil Kumar Mishra,…