M/S. Jyoti Prasad Sahu And Sons, Balangir vs. Chief Commissioner, GST, Central Excise And Customs, Bbsr

Heard Mr. C.R. Das, learned counsel appearing for the petitioner and Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue.

The petitioner has filed this writ petition seeking to quash the order dated 26.02.2024 passed by the Commissioner (Appeal), GST, Central Excise & Customs, Bhubaneswar in rejecting Order-in- Appeal No.08/ST/RKL-GST/2024 on the ground of limitation without going into merits of the case.

Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue stated that there was delay in filing the appeal in view of COVID-19 restriction and, as such, the appellate authority could have condoned the delay. Therefore, the matter can be remitted to the appellate authority for its readjudication.

Considering the contention raised by learned Junior Standing Counsel appearing for the Revenue, this Court sets aside the order dated 26.02.2024 passed by the Commissioner (Appeal), GST, Central Excise & Customs, Bhubaneswar in Order-in-Appeal No.08/ST/RKL-GST/2024 and the matter is remitted to the very same authority to consider the same afresh taking into consideration the order dated 10.01.2022 passed by the apex Court in Suo Motu Writ Petition (C) No.3 of 2020 and pass appropriate order affording opportunity of hearing to all the parties.

With the above observation and direction, the writ petition stands disposed of.