Case LawW.P.(C) No.13535 of 2024
Sundar Pravat Das Vs Additional Commissioner of State Tax (Appeal) (Orissa High Court)
- Court:
- High Court
- Bench:
- Orissa
- Date:
- June 18, 2024
- Type:
- Writ Petition
- Members:
- B.R. SARANGI, G. SATAPATHY
Subject
Time-Barred Appeals to be re-evaluated as per Notification 53/2023-CT
AppealCondonation of delay in Appeal
Summary
In this legal proceeding, the petitioner filed a writ petition under Articles 226 and 227 of the Constitution of India to challenge the rejection of their appeals based on time limitations prescribed in Section 107 of the OGST/CGST Act. The appeals w…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 2. Heard learned counsel for the parties. 3. The petitioner has approached this Court invoking provisions of Articles 226 and 227 of the Constitution of India challenging the first appellate orders, whereby the appeals have been rejected being barred by period stipulated in sub-section (1) read with sub-section (4) of Section 107 of the OGST/CGS…