In a recent case, the Orissa High Court allowed the delay in filing Goods and Service Tax Appeal ( GST ) as there was a restriction due to Covid 19. The court remitted the matter so that the same authority could consider the same afresh.
M/s. Jyoti Prasad Sahu & Sons, the petitioner filed the writ petition seeking to quash the order passed by the Commissioner (Appeal), GST, Central Excise & Customs, Bhubaneswar on the ground of limitation without going into the merits of the case.
Mr. A. Kedia, Junior Standing Counsel appearing for the Revenue stated that there was a delay in filing the appeal because of COVID-19 restrictions and, as such, the appellate authority could have condoned the delay. Therefore, the matter can be remitted to the appellate authority for its readjudication.
Considering the contention raised by Junior Standing Counsel appearing for the Revenue, the Court comprising Justice Dr. B R Sarangi and Justice G Satapathy sets aside the order passed by the Commissioner (Appeal), GST, Central Excise & Customs, Bhubaneswar and remitted the matter for the same authority to consider the same afresh taking into consideration the order passed by the apex Court in Suo Motu Writ Petition (C) No.3 of 2020 and pass appropriate order affording opportunity of hearing to all the parties.
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