Smt. Basanti Shial Vs Proper Officer (Orissa High Court)
The Orissa High Court has set aside an order by the Additional Commissioner of State Tax (Appeal), Balasore, which had rejected an appeal filed by Smt. Basanti Shial due to delay. The High Court, presided over in a virtu-al/physical mode, ruled that the Appellate Authority failed to adequately consider the impact of the COVID-19 pandemic and the Supreme Court’s directives on the extension of limitation periods. This decision, emerging from a challenge to an order dated March 6, 2020, issued under Section 74(9) of the Odisha Goods and Services Tax Act, 2017 (OGST Act), mandates the restoration of the appeal for a hearing on its merits.
The petitioner, Smt. Basanti Shial, had challenged the Appellate Authority’s order dated December 31, 2020, which dismissed her appeal filed under Section 107 of the OGST Act. The core contention raised by the petitioner’s counsel was that the Appellate Au-thority had not properly appreciated the factual and legal circumstances, especially concerning the unprecedented situation caused by the first phase of the COVID-19 pan-demic.
The Appellate Authority’s Stance
The impugned order of the Appellate Authority noted that the original order under Section 74 of the OGST Act was issued electronically on March 6, 2020, and was deemed served on the same day. According to Sections 107(1) and 107(4) of the OGST Act, an aggrieved person must file an appeal within three months from the date of communication of the order. The Appellate Authority has the power to condone a delay for a further period of one month if “sufficient cause” is shown.
