Meghnath Kapri Vs Chief Commissioner of CT and GST and others (Orissa High Court)
The Orissa High Court examined a writ petition challenging the rejection order dated 12.08.2024 passed by the Appellate Authority under the Odisha Goods and Services Tax Act, 2017. The petitioner, a registered person, was subjected to a demand of Rs.2,99,60,292 pursuant to an assessment order dated 26.12.2023 under Section 73 for the period 2017–18. An appeal under Section 107 was filed on 17.04.2024, beyond the prescribed three-month period, but within the condonable time limit. The appeal was rejected as the petitioner failed to respond to a notice dated 21.05.2024.
The petitioner contended that the delay occurred due to circumstances beyond control and that non-compliance with the notice was due to medical treatment during the relevant period. It was argued that the Appellate Authority should have exercised discretion under Section 107(4) to consider the delay. The Department opposed the plea.
Upon review, the Court noted that the appeal was rejected solely due to non-response to the notice and that no material was placed by the Department to disprove the petitioner’s explanation. The Court found sufficient cause for the delay and held that the petitioner should be afforded one opportunity to justify it. Accordingly, the rejection order was set aside. The Court directed the petitioner to appear before the Appellate Authority on or before 18.02.2026 and submit a response to the notice dated 21.05.2024. The Appellate Authority was directed to consider the explanation after granting an opportunity of hearing. The writ petition was disposed of with these directions.
