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DEBABRATA MISHRA vs. THE COMMISSIONER OF CT AND GST, ADDL. COMMISSIONER, CT AND GST, CT AND GST OFFICER
(Orissa High Court)

Hon'ble Judges:

C.R. DASH
S.K. PANIGRAHI
Pet. Counsel
---
Res. Counsel
Sunil Mishra

Petitioner / Applicant

DEBABRATA MISHRA
Respondent THE COMMISSIONER OF CT AND GST, ADDL. COMMISSIONER, CT AND GST, CT AND GST OFFICER
Court Orissa High Court
State

Odisha

Date Feb 18, 2020
Order No.

W.P.(C) NO.370 of 2020

Citation

2020(2) TAXREPLY 1567
Original Order
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ORDER

Heard learned counsel for the petitioner and Mr. Sunil Mishra, learned counsel for the State, GST authorities. Pursuant to the show cause notice issued by the GST authorities, the petitioner supplied all the documents and on consideration of the same vide order dated 27.03.2019, Registration Certificate of the petitioner was cancelled. The petitioner should have filed appeal before the competent authority within a period of three months or at best within a period of four months, as there is period of one month condonable, delay in the provision contained in Section- 107 of the OGST Act. However, the petitioner filed appeal beyond the limitation of four months and the appellate authority admittedly had no authority to condone the delay in preferring the appeal. When the appeal was dismissed on the ground of delay vide order dated 06.12.2019, the petitioner has filed this writ application along with medical reports in respect of the petitioner to show that he had reason not to....

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