M/S. Bhikari Charan Pradhan, Koraput vs. Joint Commissioner Of Tax(Appeal), CT And GST Territorial Range, Bolangir
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORDER 04.03.2025
Miss Tripathy, learned advocate appears on behalf of petitioner and submits, her client’s appeal was out of time. However, first summary order issued in Form DRC-07 was in the pandemic period. Her client had no knowledge. Upon coming to know appeal was preferred out of time. It is a clear case of violation of principles of natural justice. There be interference.
// 2 //
Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State and submits, the order was duly communicated online leaving no reason for petitioner to have caused delay in preferring the appeal. On query made he submits, order made by Form DRC-07 was in the Covid period.
In this case, petitioner had sought to avail his statutory remedy of appeal. 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. 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 86. Furthermore, the appeal was preferred against an order passed in the period of pandemic. The fact appears to us as being a situation, in which we must exercise our extraordinary power to intervene.
// 3 //
Impugned order is set aside and the matter restored to the Assessing Officer (AO). Petitioner will communicate certified copy of this order to the AO by 25th March, 2025 and obtain date of hearing. The AO will thereupon proceed to pass fresh order.
The writ petition is disposed of.
(Arindam Sinha)
Acting Chief Justice
(M.S. Sahoo)
Judge Sks
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.