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Goods and Services Tax

GST Appeal Rejection Set Aside for Failure to Consider Condonable Delay

Case Law Details

Case Name
Meghnath Kapri Vs Chief Commissioner of CT and GST and others (Orissa High Court)
Date of Judgement/Order
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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 ...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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