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JYOTI PRASAD SAHU & SONS vs. CHIEF COMMISSIONER, GST, CENTRAL EXCISE & CUSTOMS BHUBANESWAR & OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
G. SATAPATHY

Pet. Counsel

C.r. Das

Res. Counsel

A. Kedia

Petitioner / Applicant	JYOTI PRASAD SAHU & SONS
Respondent	CHIEF COMMISSIONER, GST, CENTRAL EXCISE & CUSTOMS BHUBANESWAR & OTHERS
Court	Orissa High Court
State	Odisha
Date	Jul 1, 2024
Order No.	W. P. (C) No. 13983 of 2024
Citation	2024(7) TAXREPLY 11272
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ORDER
ORDER This matter is taken up by hybrid mode. 2. Heard Mr. C.R. Das, learned counsel appearing for the petitioner and Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue. 3. The petitioner has filed this writ petition seeking to quash the order dated 26.02.2024 passed by the Commissioner (Appeal), GST, Central Excise & Customs, Bhubaneswar in rejecting Order-in- Appeal No.08/ST/RKL-GST/2024 on the ground of limitation without going into merits of the case. 4. Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue stated that there was delay in filing the appeal in view of COVID-19 restriction and, as such, the appellate authority could have condoned the delay. Therefore, the matter can be remitted to the appellate authority for its read judication. 5. Considering the contention raised by learned Junior Standing Counsel appearing for the Revenue, this Court sets aside the order dated 26.02.2024 passed by the Commissioner (A....