9911796707
TMI Blog2025 (2) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits, he will meet all points of challenge. 3. The application is allowed. It is treated as part of the petition to dispense with necessity of filing consolidated writ petition. 4. Mr. Jena submits, his client's appeal was out of time. However, first summary order issued in Form DRC-07 was in the pandemic period alleged. His client had no knowledge. Upon coming to know appeal was preferred out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of delay cannot be interfered with bears substance. 7. Consequence of petitioner having lost his right of appeal is for petitioner to be rendered remediless. This is not contemplated in law. That a person can agitate his contention for issuance of certiorari even after losing right of appeal had been discussed by the Supreme Court in the case of U.P. State v. Mohd Nooh, reported in AIR 1958 SC 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
