M/S.The Odisha Agro Industries Corporation LTD. vs. The Deputy Commissioner Of CT And GST Circle, Cuttack-1
Held
The Court set aside the impugned order of the first appellate authority and restored the appeal. The petitioner was directed to submit a certified copy of the order to the authority for expeditious disposal.
Facts
The petitioner's appeal was not considered because their supply dealers filed GSTR-1 returns late, despite a notification extending the filing period. The petitioner sought a remand and restoration of the appeal.
Key Issues
Whether late filing of GSTR-1 returns by supply dealers, despite an extended period, should lead to the non-consideration of an appeal. Whether the appeal should be remanded for fresh consideration.
Sections Cited
GSTR-1
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Cause title — parties, addresses and appearances
2024
Mr. Panda, learned advocate appears on behalf of petitioner and refers us to earlier order dated 12th November, 2024.
The judgment continues below.
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