M/S. Bijay Kumar Behera vs. Superintendent GST And Central Tax, Dhenkanal Range, Dhenkanal

This matter is taken up by hybrid mode.

Heard.

Mr. S.P. Dalai, learned counsel appearing for the petitioner contended that after entertaining this writ petition by this Court, on 18.05.2023, Mr. T.K. Satapathy, learned Sr. Standing Counsel for GST, Central Tax & Custom sought time to ascertain as to why certified copy has not been issued in favour of the petitioner even though it had applied for the same on 13.04.2023, photo copies of the order provided to the petitioner.

In any case, since the petitioner has already received the photo copy of the order, which is appealable, Mr. S.P. Dalai, learned counsel appearing for the petitioner states that the petitioner may be permitted to prefer appeal before the appropriate forum by utilizing the photo copy given by the authority and the appellate authority may be directed to accept the same without causing any hindrance thereof.

Mr. T.K. Satapathy, learned Sr. Standing Counsel for GST, Central Tax & Custom contended that let the petitioner prefer appeal by filing appropriate application along with the photo copy of the order, which has been provided by the authority, and the same will be entertained and considered by the authority.

In the above view of the matter, the writ petition stands disposed of directing the authority to entertain the appeal on the basis of the photo copy of the order provided to the petitioner without causing any hindrance thereof, so far as certified copy of the document is concerned.