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RASHMI AGENCY vs. ADDITIONAL COMMISSIONER OF CT & GST (APPEAL) & OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
J. Sahoo
Res. Counsel
S. Mishra

Petitioner / Applicant

RASHMI AGENCY
Respondent ADDITIONAL COMMISSIONER OF CT & GST (APPEAL) & OTHERS
Court Orissa High Court
State

Odisha

Date Aug 23, 2024
Order No.

W. P. ( C ) No. 14237 of 2024

Citation

2024(8) TAXREPLY 11653
Original Order
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ORDER

ORDER 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits, his client had challenged the adjudication order dated 19th October, 2023 in this Court. The writ petition was disposed of on order dated 19th February, 2024. Immediately thereafter on 22nd February, 2024 his client filed the appeal. It was rejected as barred by limitation. The appellate authority acted in excess of jurisdiction inasmuch as his client was entitled to exclusion of time taken in prosecuting his contention before the writ Court, when his remedy lay in statutory appeal. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, there is no dispute with regard to facts in relation to filing of the appeal. 3. Impugned order dated 24th April, 2024 is set aside since, thereby petitioner stood deprived of hearing. We accept his contention that he diligently pursued his right of hearing but before the wrong forum. The first appellate authority ....

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