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 the original appeal deadline to file appeals by January 31, 2024, provided certain conditions are met. This notification, dated November 2, 2023, outlines a special procedure for such appeals, requiring the payment of part of the disputed tax amount and interest. Based on this notification, the court set aside the impugned orders and remanded the matters to the Appellate Authority for reconsideration, ensuring compliance with the new appeal procedures. The court also noted that any tax already deposited by the petitioners should be considered during the appeal process, with potential refunds dependent on the appeal outcomes.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
2. Heard learned counsel for the parties.
