Jyoti Prasad Sahu & Sons Vs Chief Commissioner (Orissa High Court)
In the recent case of Jyoti Prasad Sahu & Sons Vs Chief Commissioner, the Orissa High Court addressed a significant issue concerning delays in filing GST appeals due to COVID-19 restrictions. The Court’s ruling emphasizes the need for procedural flexibility and fair consideration in light of extraordinary circumstances affecting taxpayers’ ability to adhere to deadlines.
Case Background: Jyoti Prasad Sahu & Sons, the petitioner, challenged the order dated February 26, 2024, passed by the Commissioner (Appeal), GST, Central Excise & Customs, Bhubaneswar. The order rejected the petitioner’s appeal solely on the grounds of limitation, without addressing the merits of the case. The petitioner argued that the delay in filing the appeal was attributable to COVID-19 restrictions, which affected their ability to comply with the procedural deadlines.
COVID-19 Impact on Filing: The petitioner’s delay was attributed to the unprecedented disruptions caused by the COVID-19 pandemic. The restrictions imposed during the pandemic had a significant impact on businesses and their operations, including their ability to meet legal and procedural deadlines. The Revenue’s counsel, Mr. A. Kedia, conceded that the delay was a direct consequence of these restrictions and supported the view that the appellate authority could have condoned the delay.
