Orissa HC Sets Aside Order Rejecting GST Appeal for Delayed Filing Considering COVID-19 Restrictions

Jyoti Prasad Sahu & Sons Vs Chief Commissioner (Orissa High Court)

In the recent case of Jyoti Prasad Sahu & Sons Vs Chief Commissioner, the Orissa High Court addressed a significant issue concerning delays in filing GST appeals due to COVID-19 restrictions. The Court’s ruling emphasizes the need for procedural flexibility and fair consideration in light of extraordinary circumstances affecting taxpayers’ ability to adhere to deadlines.

Case Background: Jyoti Prasad Sahu & Sons, the petitioner, challenged the order dated Febr

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