Damodar Choudhury vs. The Commnr., CT And GST, Odisha

This matter is taken up through hybrid mode.

Heard Ms. K. R. Choudhury, learned counsel appearing for the Petitioner and Mr. D. Dash, learned Additional Standing Counsel appearing for the CT & GST Department.

The Petitioner has filed this writ petition seeking to quash the order dated 29.04.2023 under Annexure-4, by which opposite party No.2 has rejected the appeal of the petitioner on the ground of “Delay in submission of Appeal”.

Ms. K.R. Choudhury, learned counsel appearing for the Petitioner contended that there is absolutely no delay in submission of appeal, but opposite party no.2 without application of his mind, has rejected the said appeal in a mechanical manner, vide order dated 29.04.2023, which cannot be sustained in the eye of law.

Mr. D. Das, learned Additional Standing Counsel appearing for the CT & GST Department contended that in view of the order passed by the Apex Court, since the period of limitation covers the same, error is apparent on the fact of the record so far as rejection of appeal is concerned.

Considering the contentions raised by learned counsel for the parties and after going through the records, this Court finds that the appeal preferred by the petitioner is well within the period of limitation. Therefore, this Court set aside the order dated 29.04.2023 under Annexure-4 issued by opposite party No.2 rejecting the appeal of the petitioner on the ground of “Delay in submission of Appeal”. Accordingly, this Court directs the said authority to rehear the matter in accordance with law by giving opportunity of hearing to the petitioner.

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