M/S. Bichhona Centre, Cuttack vs. Chief Commissioner Of CT And GST, Cuttack
Held
The High Court set aside the impugned order of the appellate authority. The appeal and the application for condonation of delay were restored, with directions for the petitioner to submit medical documents.
Facts
The petitioner's appeal was rejected by the first appellate authority for being filed with a delay of 23 days. The petitioner's counsel argued that the delay was due to the petitioner being unwell on the date of hearing.
Key Issues
Whether the appellate authority erred in rejecting the application for condonation of delay without considering the reason for non-appearance and the short period of delay.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P. (C) No.27772 of 2024
M/s. Bichhona Centre, Cuttack …. Petitioner
Represented By Adv. – Miss Z.M. Wallace, Advocate
-versus- Chief Commissioner of CT & GST, Cuttack and others …. Opp. Parties
Represented By Adv. – Mr. S. Mishra, Standing Counsel for State revenue Mr. A. Kedia, Jr. Standing Counsel for O.P. no.4
The judgment continues below.
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