Swati Samantray Vs Addl. Commissioner of State Tax (Appeal) (Orissa High Court)
Date: January 30, 2024
Subject Matter
Appellate Authority Directed to Admit Appeal Under Special Procedure Despite Order Post 31.03.2023 Cut-off
Summary
The High Court allowed the petitioner's writ petition, directing the 1st Appellate Authority to admit an appeal that was initially rejected due to the order being passed after the cut-off date of 31.03.2023. The Court, adopting the rationale of the P…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT This matter is taken up through hybrid mode. 2. Heard Ms. Itishree Tripathy, learned counsel appearing for the petitioner and Mr. Diganta Das, learned Standing Counsel for CT & GST Organization. 3. Being aggrieved by the action of opposite party no.1 in not admitting the appeal filed by the petitioner on 25.01.2024 by issuing the APL-2, the…