M/S. Bhagawati Enterprisers vs. State Of Odisha

This matter is taken up through hybrid mode.

Heard Mr. U.C. Behura, learned counsel for the petitioner and Mr. Sunil Mishra, learned Addl. Standing Counsel, CT & GST.

As it appears, the first appeal preferred by the petitioner was rejected by the authority on the ground that there was delay of 2436 days, which was not sufficiently explained. Before the Odisha Sales Tax Tribunal, second appeal was preferred against such rejection of first appeal. The Tribunal observed that the dealer failed to show sufficient cause for the delay of 2436 days in filing first appeal. Against such order in second appeal, now the present revision has been filed by the petitioner challenging the order passed by both the authorities. But fact remains, if the party is not conscious about its rights and caused delay in approaching the forums below without assigning cogent reasons and without explaining each day’s delay, this Court is not inclined to come into the rescue of the petitioner. More so, in taxation statute, law is very strict and, as such, the same should be followed in scrupulous manner. Though it is alleged that the order so passed by the authority was not communicated to the petitioner, but that ipso facto cannot take away the right of the petitioner to obtain certified copies of the order impugned and challenge the same well within the time stipulated.

In the above view of the matter, this Court is not inclined to entertain this STREV, which is accordingly dismissed.