Orissa HC Directs Deposit Before Entertaining Late GST Appeal

Chandrakanta Parida Vs State Tax Officer (Orissa High Court) The Orissa High Court has provided conditional relief to a petitioner, Chandrakanta Parida, whose GST appeal was rejected for being filed beyond the statutory limitation period. The Appellate Authority had dismissed the appeal, citing the “inflexible” timelines under Section 107 of the CGST and OGST Acts. However, the petitioner’s counsel pointed to a recent notification from the Central Board of Indirect Taxes and Customs (CBIC) dated November 2, 2023. This notification allows taxpayers to regularize a delayed appe...