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GANNI AJAY DORA vs. CHIEF COMMISSIONER OF CT AND GST, CUTTACK AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
Z.m. Wallace
Res. Counsel
S. Das
A. Kedia

Petitioner / Applicant

GANNI AJAY DORA
Respondent CHIEF COMMISSIONER OF CT AND GST, CUTTACK AND OTHERS
Court Orissa High Court
State

Odisha

Date Oct 29, 2024
Order No.

W. P. (C) No. 22850 of 2024

Citation

2024(10) TAXREPLY 11662
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ORDER

ORDER Order No. 02. 1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, additional affidavit of her client was filed pursuant to leave granted on order dated 27th September, 2024. Copies be served. 2. Petitioner’s case is, inter alia, he could not respond to the notices for prosecuting his appeal because he was unwell. He being a handicapped person, was thus prevented. Accordingly, he seeks interference by restoration of the appeal, dealt with on impugned order dated 24th January, 2023 made by the first appellate authority. Mrs. Wallace submits, if given the opportunity her client believes he will be able to defend the allegation regarding liability of unpaid tax and consequent penalty imposed by impugned order. 3. Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State-revenue and on query from Court submits, medical documents disclosed in the affidavit go to show that at the time the notices were received b....

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