GST Appeal Rejection Set Aside for Failure to Consider Condonable Delay

Meghnath Kapri Vs Chief Commissioner of CT and GST and others (Orissa High Court) The Orissa High Court examined a writ petition challenging the rejection order dated 12.08.2024 passed by the Appellate Authority under the Odisha Goods and Services Tax Act, 2017. The petitioner, a registered person, was subjected to a demand of Rs.2,99,60,292 pursuant to an assessment order dated 26.12.2023 under Section 73 for the period 2017–18. An appeal under Section 107 was filed on 17.04.2024, beyond the prescribed three-month period, but within the condonable time limit. The appeal was rejected as the ...