Duplicate GST Appeal Declared Non Est, Original Appeal to Proceed: Orissa HC

Sumitra Mohapatra Vs Commissioner CT & GST (Orissa High Court)

The Orissa High Court examined a writ petition filed by the petitioner challenging the legality of an order dated 17th January 2025 passed by the Joint Commissioner of State Tax (Appeal), Balasore, which rejected her appeal on the ground of delay under Section 107 of the Central and Odisha Goods and Services Tax Act, 2017 (GST Act). The petitioner sought issuance of writs of certiorari and mandamus to quash the impugned order, direct the appellate authority to hear her appeal on merits, restrain enforcement of penal

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