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 penalty and interest demands, and grant any other appropriate relief.
The background of the case involves an adjudication order dated 4th August 2022, covering tax periods from July 2017 to March 2018. The petitioner initially filed Appeal No.AD211222009941O against this adjudication, which was rejected on 31st January 2023 due to delay under Section 107 of the GST Act. The petitioner then approached this Court through WP(C) No.9499 of 2023. In that petition, the Court took cognizance of Notification No.53/2023—Central Tax dated 2nd November 2023 and disposed of the writ on 6th November 2023, remanding the matter to the Appellate Authority for adjudication on merits, while noting that amounts already deposited by petitioners should be taken into account.
