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2024 (4) TMI 757 - ORISSA HIGH COURTRejection of appeal - time limitation - reason for rejection was owing to delay in submission of appeal and according to her, there was only two days delay in preferring the appeal - HELD THAT:- The said Division Bench in Civil Writ Jurisdiction Case No. 17202 of 2023 [2024 (1) TMI 229 - PATNA HIGH COURT] observed that “we do not see any rationale for the date fixed of 31.03.2023, as a cutoff date. We notice that the notification itself was brought out on 02.11.2023 and in such circumstances any order passed in at least three months before that date; the time provided for filing an appeal, ought to have been considered for such beneficial treatment”. Accordingly the division bench opined that the petitioner also can be allowed to comply with the conditions in N/N. 53 of 2023-Central Tax dated 02.11.2023 upon which the order passed in appeal would stand set aside and a fresh consideration will be made by the first Appellate Authority. This Court does not incline to take a different view than that of the view already expressed. As such, the order passed by the 1st Appellate Authority dated 28.12.2023 under Annexure-3 on the ground of limitation is not sustainable in the eye of law and accordingly the same is hereby quashed and the matter is remitted back to the 1st Appellate Authority to consider the same in accordance with law. The writ petition is disposed off.
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