2023 (4) TMI 644

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..... the first appellate authority and as there is no second appellate forum, this Court should entertain this writ petition - HELD THAT:- Since Mr. Sunil Mishra, learned Addl. Standing counsel for the Department accepts notice for the Opposite parties, let required number of copies of the writ petition be served on him within three working days. Reply be filed within two weeks and rejoinder thereto, .....

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..... r has filed this writ petition challenging the 1st appellate order dated 18.03.2023 passed by the Joint Commissioner of State Tax (Appeal), CT GST Territorial Range, Bhubaneswar, by which said authority has not admitted the appeal preferred by the petitioner, as the same is in contravention to sub-sections (1) (4) of Section 107 of the GST Act and has rejected the appeal filed under sub-Sectio .....

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..... authority has not been vested with discretion to condone the delay beyond one month after lapse of three months from the date of communication of order impugned therewith. It is further contended that this case stands in different footing and, as such, the petitioner is liable to pay the tax. In the event the petitioner wants to avail the remedy by preferring appeal before the 2nd appellate tribu .....

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