Ganni Ajay Dora Vs Chief Commissioner of CT and GST (Orissa High Court)
Writ petition was filed as petitioner could not appear before appellate authority as she was, being handicapped, was undergoing treatment when notices were sent to her. Due to which she could not represent his case before appellate authority.
State of Orissa did not objected to the submissions of the petitioner that she is undergoing medical treatment at the time of issuance of notice.
Hon’ble HC set aside the impugned order and quashed on the ground that petitioner appears to have been prevented from prosecuting his appeal.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, additional affidavit of her client was filed pursuant to leave granted on order dated 27th September, 2024. Copies be served.
2. Petitioner’s case is, inter alia, he could not respond to the notices for prosecuting his appeal because he was unwell. He being a handicapped person, was thus prevented. Accordingly, he seeks interference by restoration of the appeal, dealt with on impugned order dated 24th January, 2023 made by the first appellate authority. Mrs. Wallace submits, if given the opportunity her client believes he will be able to defend the allegation regarding liability of unpaid tax and consequent penalty imposed by impugned order.
