M/S Mohanty And Tripathy Construction Jv. vs. Asst. Commnr. GST And Central Excise, Sambalpur I

Facts

The petitioner, M/s. Mohanty and Tripathy Construction JV, filed a writ petition before the High Court of Orissa at Cuttack. The petition was filed against the Assistant Commissioner, GST & Central Excise, Sambalpur I Division, and others. The specific order or action under challenge and the tax period(s) are not detailed in the provided judgment excerpt. The procedural history involves an interlocutory application (I.A. No. 5197 of 2023) filed by the petitioner.

Held

The Court allowed the interlocutory application (I.A. No. 5197 of 2023). The Court extended the time for the petitioner to file the statutory appeal by 10 days from the date of the order, which was June 23, 2023. The reasoning behind this decision is not elaborated in the provided text, but it indicates a favorable view towards granting the petitioner an opportunity to file their statutory appeal. No specific provisions of the GST Act or Rules were discussed in relation to the substantive appeal, as the order pertains solely to the procedural aspect of extending time for filing.

Key Issues

The Court had to decide on the interlocutory application (I.A. No. 5197 of 2023). The petitioner sought an extension of time for filing a statutory appeal. The core issue was whether the Court should grant this extension. The judgment does not explicitly state the arguments presented by the petitioner or the revenue/state regarding this application. However, the allowance of the I.A. implies that the petitioner's request for an extension was considered favorably by the Court.