23 Days Delay in Filing GST Appellate Appeal: Orissa HC Directs Liberal Approach [Read Order]
The court set aside rejection of a GST appeal filed with 23 days delay, holding that such short delay should be considered liberally
![23 Days Delay in Filing GST Appellate Appeal: Orissa HC Directs Liberal Approach [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/2121355-orissa-high-court-gst-appeal-filing-appellate-appeal-filing-gst-appellate-appeal-delay-in-gst-appeal-filing-delay-in-gst-appeal-gst-appellate-authority-taxscan.webp "23 Days Delay in Filing GST Appellate Appeal: Orissa HC Directs Liberal Approach [Read Order]")
In a recent ruling, the Orissa High Court held that a GST appeal filed with a short delay should not be rejected straightaway and the delay must be considered in a liberal manner. Meghnath Kapri filed a writ petition challenging an order passed by the GST Appellate Authority which rejected its appeal only on the ground of delay. The petitioner challenged the assessment...
In a recent ruling, the Orissa High Court held that a GST appeal filed with a short delay should not be rejected straightaway and the delay must be considered in a liberal manner.
Meghnath Kapri filed a writ petition challenging an order passed by the GST Appellate Authority which rejected its appeal only on the ground of delay.
The petitioner challenged the assessment order passed for the tax period 2017–18. The order raised a demand of Rs. 2,99,60,292. Aggrieved by the assessment, the petitioner filed an appeal.
The appeal should be filed by 25 March 2024 but it was filed on April 17th delayed by 23 days. The Appellate Authority asked the petitioner to explain the delay but no reply was filed. The appeal was rejected.
The petitioner's counsel argued that the delay happened due to medical reasons and circumstances beyond control and that the appeal was filed within the condonable period under the law. They submitted that at least one opportunity should have been given to explain the delay.Chief Commissioner of CT and
GST and others
The Division Bench comprising Chief Justice Harish Tandon and Justice Murahari SriRaman observed that the appeal was rejected only for non-reply to the delay notice. The court pointed out that the delay was within the condonable period and sufficient cause appeared to exist. The Bench explained that in such cases, rejection without granting an opportunity is not proper.
The court quashed the rejection order and remanded the matter. The court directed the authority to give the petitioner a chance to explain the delay and then decide the appeal.
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