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HARSHEEL AUTO PLANET, SUNDERGARH vs. COMMISSIONER (APPEALS), CGST, CENTRAL EXCISE & CUSTOMS AND OTHERS
(Orissa High Court)

Hon'ble Judges:

MURAHARI SRI RAMAN
Pet. Counsel
Bibekananda Mohanty
Sayed Shahzeb Ali
Res. Counsel
Choudhury Satyajit Misra

Petitioner / Applicant

HARSHEEL AUTO PLANET, SUNDERGARH
Respondent COMMISSIONER (APPEALS), CGST, CENTRAL EXCISE & CUSTOMS AND OTHERS
Court Orissa High Court
State

Odisha

Date May 7, 2025
Order No.

W. P. (C) No. 6650 of 2025

Citation

2025(5) TAXREPLY 13234
Original Order
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ORDER

ORDER This matter is taken up through Hybrid mode. 2. Challenging the Order-in-Appeal No.619 GST/BBSR/ADC/2024- 25, dated 05.12.2024 passed by the Additional Commissioner, Goods and Services Tax (Appeals) directed against the assessment framed under Section 73 of the Central Goods and Services Tax Act, 2017/ Inter-State Goods and Services Tax Act, 2017 (collectively, “the GST Act”) read with Section 20 of the (for short, “the IGST Act”), vide Order-in-Original dated 07.12.2023 the Petitioner has approached this Court by way of filing this writ petition invoking extraordinary jurisdiction under Articles 226 and 227 of the Constitution of India. 3. Mr. Bibekananda Mohanty, learned Senior Advocate assisted by Mr. Sayed Shahzeb Ali, learned counsel for the Petitioner submitted that since the departmental portal did not accept the filing, the appeal was filed manual. The Appellate Authority having issued notice of hearing on the merits of the appeal, t....

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