Pravat Kumar Choudhury Vs Additional State Tax Officer
Date: November 5, 2023
Subject Matter
245 GST Appeals Sent to Appellate Authority by virtue of Notification No.53/2023-Central Tax
Summary
The case law revolves around writ petitions challenging first appellate orders, where the appeals were rejected due to being barred by the stipulated period in sub-section (1) read with sub-section (4) of Section 107 of the OGST/CGST Act. The Ministr…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. These matters are taken up through hybrid mode. 2. Heard learned counsel for the parties. 3. Since the question involved in all the writ petitions is similar, they are taken up together and disposed of by this common order. 4. The petitioners have approached this Court invoking provisions of Articles 226 and 227 of the Constitutio…