Orissa HC Allows Opportunity for GST Appeal Filing Delay Due to Medical Treatment

Arjun Nayak Vs Chief Commissioner of Commercial Taxes (C.T.) and Goods and Service Tax (G.S.T.) and others (Orissa High Court) Orissa High Court has set aside a rejection order by the Joint Commissioner of State Tax (Appeal), Koraput, providing Arjun Nayak an opportunity to explain the delay in filing a reply to a show-cause notice concerning a Goods and Services Tax (GST) assessment. The court’s decision, delivered on June 5, 2025, emphasizes the importance of providing a fair hearing, especially when a petitioner cites medical reasons for non-compliance. The case, Arjun Nayak Vs Chief ...