Orissa HC directs Re-evaluation of Time-Barred Appeals as per GST Notification

Sundar Pravat Das Vs Additional Commissioner of State Tax (Appeal) (Orissa High Court)

Orissa High Court addressed a series of writ petitions filed by Sundar Pravat Das and others challenging the first appellate orders rejecting their appeals due to late filing under Section 107 of the OGST/CGST Act. The petitioners argued that they were unable to avail the alternative remedy under Section 112 because a second appellate tribunal had not been constituted. During the proceedings, the Ministry of Finance issued Notification No.53/2023-Central Tax, allowing taxable persons who missed t

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