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 statutory time limit for filing the appeal expired on 19.11.2025, the delay was only eight days and fell within the condonable period prescribed under Section 107(4).
The Appellate Authority issued a notice dated 06.12.2025 calling upon the petitioner to explain the delay. However, since no response was submitted, the appeal was rejected by order dated 23.12.2025. Before the High Court, the petitioner contended that the delay occurred due to circumstances beyond his control, as he was undergoing medical treatment during the relevant period. It was argued that the Appellate Authority ought to have exercised its discretion liberally, especially when the appeal was filed within the statutorily condonable period.
