Sunrise Coke Enterprises Pvt. Ltd Vs Chief Commissioner of Commercial Taxes (Orissa High Court)
The case of Sunrise Coke Enterprises Pvt. Ltd. v. Chief Commissioner of Commercial Taxes before the Orissa High Court challenged the rejection of an appeal by the Joint Commissioner of State Tax (Appeals). The petitioner, Sunrise Coke, had an assessment demand of Rs. 56,364 under the Odisha Goods and Services Tax Act, 2017, for the period 2020-21. The assessment order was dated November 22, 2024, and the company filed an appeal on February 24, 2025, which was two days after the three-month deadline.
The Appellate Authority rejected the appeal because the company did not respond to a show-cause notice regarding the delay. The company argued that the delay was unintentional and occurred because the petitioner was undergoing medical treatment and could not respond to the notice. The company requested a chance to provide an explanation.
The High Court considered the petitioner’s plea and found that the delay was due to circumstances beyond the petitioner’s control. The Court recognized that the Appellate Authority has the discretion under Section 107(4) of the GST Act to condone delays up to one month beyond the initial three-month period. Since the appeal was filed within this condonable period, and the petitioner had a valid reason for the delay, the Court set aside the Appellate Authority’s rejection order.
