Arjun Nayak Vs Chief Commissioner of Commercial Taxes (C.T.) and Goods and Service Tax (G.S.T.) and others (Orissa High Court)
Orissa High Court has set aside a rejection order by the Joint Commissioner of State Tax (Appeal), Koraput, providing Arjun Nayak an opportunity to explain the delay in filing a reply to a show-cause notice concerning a Goods and Services Tax (GST) assessment. The court’s decision, delivered on June 5, 2025, emphasizes the importance of providing a fair hearing, especially when a petitioner cites medical reasons for non-compliance.
The case, Arjun Nayak Vs Chief Commissioner of Commercial Taxes (C.T.) and Goods and Service Tax (G.S.T.) and others, arose from a demand of Rs. 14,86,164/- against Nayak for the assessment period 2019-20. This demand stemmed from an assessment order issued on August 13, 2024, under Section 74 of the Odisha Goods and Services Tax Act, 2017. Nayak subsequently filed an appeal on December 11, 2024, under Section 107 of the same Act.
According to Itishree Tripathy, counsel for the petitioner, the appeal, ideally due by November 12, 2024, was delayed by approximately a month due to “circumstances beyond control.” A crucial point of contention was Nayak’s inability to respond to a notice dated January 4, 2025, issued by the Appellate Authority, inviting a reply regarding the delay in filing the appeal. The petitioner’s counsel stated that Nayak was undergoing medical treatment during the relevant period, which prevented him from responding to the notice.
