2025 (2) TMI 353 - HC - GST

Maintainability of petition - availability of alternative remedy - violation of principles of natural justice - HELD THAT - The appeal was presented out of time. It was preferred against an order passed in the period of pandemic. There is no provision in Odisha Goods and Services Tax Act 2017 by section 107 for enlarging the period of prescribed time for an appeal to be entertained. As such revenue s stand that dismissal of the appeal on ground of delay cannot be interfered with bears substance. Consequence of petitioner having lost his right of appeal is for petitioner to be rendered remediless. This is not contemplated in law. Impugned order is set aside and the matter restored to the Assessing Officer (AO) - petition disposed off by way of remand.

Summary

In the case before the Orissa High Court, the petitioner sought to amend their writ petition to include a challenge to annexure-1, which was allowed by the court to avoid the need for a consolidated writ petition. The core issue involved the petitioner's appeal, which was filed out of time against an order issued during the pandemic period. The petitioner argued a violation of the principles of natural justice, as they were unaware of the order due to the pandemic.The State, represented by Mr. Das, contended that notices had been issued before the pandemic and the order was communicated online, implying no valid reason for the delay in filing the appeal. The court noted that the Odisha Goods and Services Tax Act, 2017, under section 107, does not allow for extending the appeal period, supporting the State's position that the appeal's dismissal for delay was justified.However, the court recognized that rendering the petitioner remediless is not contemplated in law, referencing the Supreme Court's decision in U.P. State v. Mohd Nooh, which allows for certiorari even after losing the right of appeal. Given the pandemic context, the court decided to exercise its extraordinary power to intervene, setting aside the impugned order and restoring the matter to the Assessing Officer for a fresh order. The petitioner is instructed to communicate this order to the AO by February 17, 2025, to obtain a hearing date. The writ petition was thus disposed of.