Orissa HC Sets Aside Order Rejecting GST Appeal for Delayed Filing Considering COVID-19 Restrictions

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 (Ap...