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 prescribed under Section 107 of the GST Act. The adjudication order under Section 73 of the GST Act, relating to the tax period from April 2022 to March 2023, had been passed on 15 October 2025 by the Assistant Commissioner of State Tax, Cuttack-I City Circle, Cuttack. According to the petitioner, the order was communicated through the common portal on the same date. The appeal was subsequently filed on 13 February 2026 in Form GST APL-01 under Rule 108 of the GST Rules.
The petitioner argued that Section 107(1) requires an appeal to be filed within three months from the date on which the decision or order is communicated. Relying on Section 9 of the General Clauses Act, 1897 and Section 9 of the Odisha General Clauses Act, 1937, it was submitted that the date of communication, namely 15 October 2025, ought to be excluded while calculating limitation. Therefore, the period of three months was to be reckoned from 16 October 2025 and would expire on 15 January 2026.
