Orissa HC Orders Fresh Hearing After Finding Error in GST Appeal Limitation Calculation

Mahesh Value Products Pvt. Ltd Vs Chief Commissioner of CT & GST and others (Orissa High Court) The Orissa High Court considered a writ petition challenging the order dated 23 March 2026 passed by the Additional Commissioner of State Tax (Appeal), Central Zone-I, Cuttack, whereby the petitioner’s appeal under Section 107 of the Odisha Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 was rejected as being beyond the permissible period of limitation. The petitioner contended that the appellate authority had incorrectly calculated the limitation period p...