Jyoti Prasad Sahu & Sons Vs Chief Commissioner
Date: July 1, 2024
Subject Matter
Condonation of delay in filing appeal: Substantive merits should not be overlooked due to procedural delays caused by situations like the pandemic
Summary
In the case of Jyoti Prasad Sahu & Sons Vs Chief Commissioner, the Orissa High Court addressed the issue of procedural delays in filing GST appeals due to COVID-19 restrictions. The petitioner, Jyoti Prasad Sahu & Sons, challenged an order fr…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT This matter is taken up by hybrid mode. 2. Heard Mr. C.R. Das, learned counsel appearing for the petitioner and Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue. 3. The petitioner has filed this writ petition seeking to quash the order dated 26.02.2024 passed by the Commissioner (Appeal), GST, Central Excise & Customs,…