Orissa HC Condoned Short Delay in GST Appeal Due to Sufficient Cause

Debasis Nandi Vs Commissioner of Commercial Taxes and Goods and Services Tax (Orissa High Court) The Orissa High Court entertained a writ petition challenging the rejection of a GST appeal on the ground of delay and restored the taxpayer’s right to be heard. The petitioner, a registered person, was subjected to a demand of ₹9,55,640 arising from an assessment order passed under Section 73 of the Odisha Goods and Services Tax Act, 2017 for the period 2023–24. Against the assessment order dated 20.08.2025, the petitioner preferred an appeal under Section 107 on 27.11.2025. Although the sta...