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AMARNATH ENTERPRISES vs. ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE, BOLANGIR AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
M.S. SAHOO
Pet. Counsel
S. Ray
K. K. Sahoo
D. K. Samal
Res. Counsel
T.k. Satapathy

Petitioner / Applicant

AMARNATH ENTERPRISES
Respondent ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE, BOLANGIR AND OTHERS
Court Orissa High Court
State

Odisha

Date Sep 2, 2024
Order No.

WP ( C ) No. 20216 of 2024

Citation

2024(9) TAXREPLY 10748
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ORDER

ORDER 1. Petitioner challenges order in original dated 26th April, 2024. On query from Court Mr. Ray, learned senior advocate appearing on behalf of petitioner submits, the order was not uploaded in the portal. As such, his client was prevented from preferring appeal, which is why he is before Court. Furthermore, the order was not passed in prescribed form of GST DRC-07. 2. Mr. Satapathy, learned advocate, Senior Standing Counsel appears on behalf of the department and draws attention to section 107 in Odisha Goods and Services Tax Act, 2017. He demonstrates from sub-section(1) that appeal can be preferred against any decision or order, within three months from date on which said decision or order is communicated to such person. That impugned order in original was communicated to petitioner cannot be disputed. It stands disclosed in the writ petition. As such, there be no interference. 3. Mr. Ray, in reply draws attention to sub-rule (1) in rule 108 of Odisha Goods and S....

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