2025 (1) TMI 194 - HC - GST

Rejection of appeal on the ground of delay - HELD THAT - The impugned order dated 9th May, 2024 rejecting the appeal is set aside. It is restored to file and number, for being expeditiously dealt with on merits by the appellate authority. Mr. Roy submits, his client will diligently prosecute the appeal to avail opportunity of hearing. Petition allowed.

Summary

In the case before the Orissa High Court, presided over by Hon'ble Justices Arindam Sinha and M.S. Sahoo, the petitioner, represented by Mr. Ajit Kumar Roy, challenged an order rejecting an appeal due to an alleged delay in submission. The appeal was initially filed following a relaxation notification dated 2nd November 2023, with the appeal submitted on 5th January 2024, prior to the deadline of 31st January 2024. The petitioner argued that the appeal was compliant with the conditions set out in clause 3 of the notification, including the pre-deposit requirement.

The court, upon reviewing the circumstances, set aside and quashed the impugned order dated 9th May 2024, which had rejected the appeal. The court restored the appeal to its original file and number, directing that it be expeditiously considered on its merits by the appellate authority. The writ petition was allowed and disposed of, with an assurance from Mr. Roy that the petitioner would diligently prosecute the appeal to ensure a hearing opportunity.