M/S Projolita Dash vs. Central Board Of Indirect Taxes And Customs,New Delhi
Held
The Court granted the petitioner liberty to approach the GST Appellate Tribunal within fifteen days. The Tribunal was directed to admit the appeal, considering the pendency period in the High Court.
Facts
The petitioner challenged an appellate order under the Odisha Goods and Services Tax Act by filing a writ petition as the GST Appellate Tribunal was not yet constituted. The Tribunal has since been constituted and is functional.
Key Issues
Whether the petitioner should be allowed to approach the GST Appellate Tribunal after the expiry of the statutory period for appeal, given the prior non-constitution of the Tribunal.
Sections Cited
None
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 21.08.2026 Order No.
Heard Mr. Rudra Prasad Kar, learned Senior Counsel being assisted by Mr. Debasish Hazra, learned counsel appearing for the petitioner, Mr. Sujan Kumar Roy Choudhury, learned Senior Standing Counsel and Mr. Sunil Mishra, learned Standing Counsel for the Opp. Parties.
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