M/S Mahindra First Choice Wheels LTD., Sambalpur vs. The Commissioner Of CT And GST, Odisha

This matter is taken up through hybrid mode.

Heard Mr. B.P. Mohanty, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for Revenue.

The Petitioner has filed this writ petition seeking to quash the order dated 30.06.2022 passed by the opposite party no.3 under Annexure-3 in rejecting the appeal preferred by the petitioner on the ground that he has not submitted the certified copy of the decision or order against which the appeal was filed as required under Rule 108 (3) of the Odisha Central Goods and Services Tax Rules, 2017. 4. It is agreed to by learned counsel for both the parties that the issue involved in this writ petition has already been set at rest by the judgment of this Court in the case of M/s. Shree Jagannath Traders v. Commissioner of State Tax Odisha, Cuttack and others (W.P.(C) No. 15061 of 2021 disposed of on 07.06.2021).

In view of the above, applying the aforesaid decision to the present case, this Court sets aside the order passed by the opposite party no.3 dated 30.06.2022 under Annexure-3 and remits the matter back to the appellate authority to entertain the appeal and pass appropriate order after allowing the petitioner to remove any other defect as would be pointed out by the appellate authority and proceed with the appeal in accordance with law.

The writ petition is accordingly disposed of.