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NILAMADHABA PATRA, MAYURBHANJ vs. CHIEF COMMISSIONER OF CT AND GST, CUTTACK AND OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
G. SATAPATHY
Pet. Counsel
Z.m. Wallace
Res. Counsel
A. Kedia

Petitioner / Applicant

NILAMADHABA PATRA, MAYURBHANJ

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

Odisha

Date May 21, 2024
Order No.

W. P. (C) No. 13013 of 2024

Citation

2024(5) TAXREPLY 10055

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ORDER

ORDER PER This matter is taken up by hybrid mode. 2. Heard Ms. Z.M. Wallace, learned counsel for the petitioner and Mr. A. Kedia, learned Junior Standing Counsel for the Revenue appearing for opposite party No. 4 3. The petitioner has filed this writ petition seeking to quash Form GST APL-02 issued by opposite party no. 2 dated 20.05.2022. 4. Ms. Z.M. Wallace, learned counsel for the petitioner contended that the petitioner preferred an appeal on 18.02.2021 challenging the order of determination of Tax dated 30.09.2020, but the same was rejected on 20.05.2022 due to non-supply of certified copy of the order. It is further contended that in view of the order passed by the apex Court owing to COVID-19, the delay in filing the appeal could not have been the cause for rejection. However, it is contended that even though the petitioner filed the appeal on 18.02.2021, but he has not been intimated about the defect in the appeal itself. Had the petitioner been intimated tha....

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