Orissa HC Extends GST Appeal Deadline Amid COVID-19 Pandemic

Smt. Basanti Shial Vs Proper Officer (Orissa High Court) The Orissa High Court has set aside an order by the Additional Commissioner of State Tax (Appeal), Balasore, which had rejected an appeal filed by Smt. Basanti Shial due to delay. The High Court, presided over in a virtu-al/physical mode, ruled that the Appellate Authority failed to adequately consider the impact of the COVID-19 pandemic and the Supreme Court’s directives on the extension of limitation periods. This decision, emerging from a challenge to an order dated March 6, 2020, issued under Section 74(9) of the Odisha Goods a...