Saheli Ghosh vs. The CT And GST Officer, Keonjhar
Facts
The Petitioner, Saheli Ghosh, filed two writ petitions challenging orders that dismissed her appeals. The appeals were dismissed on the technical ground that she failed to cure defects in her appeals submitted in Form GST APL-02 within the stipulated deadline. The authority that passed the impugned orders is not explicitly stated, but the appeals were filed before the Joint Commissioner of State Tax (Appeals), CT and GST, Territorial Range, Jajpur Road, Jajpur. The amount in dispute is not mentioned. The procedural history involves the Petitioner filing appeals, failing to cure defects within the last date, and consequently having the appeals dismissed.
Held
The Court held that the issue is covered by its previous decision in M/s. Atlas PVC Pipes Limited v. State of Odisha. Consequently, the impugned orders summarily rejecting the Petitioner's appeals in Form GST APL-02 were set aside. The Court restored the appeals to the file of the Joint Commissioner of State Tax (Appeals), CT and GST, Territorial Range, Jajpur Road, Jajpur. The Appellate Authority was directed to list the appeals for hearing on February 20, 2023, on which date the Petitioner was to appear with a certified copy of the High Court's order and the order passed by the CT and GST Officer. Thereafter, the Appellate Authority is to decide the appeals on merits by a reasoned order as expeditiously as possible. The Court explicitly stated that it had not expressed any view on the merits of the case.
Key Issues
1. Whether the dismissal of the Petitioner's appeals on the technical ground of failure to cure defects in Form GST APL-02 within the prescribed time was justified, considering the principle laid down in M/s. Atlas PVC Pipes Limited v. State of Odisha? The Petitioner argued that the issue is covered by the decision of this Court in M/s. Atlas PVC Pipes Limited v. State of Odisha, dated 29th June, 2022. The Petitioner relied on this precedent to contend that the technical dismissal was not appropriate. The Revenue (Opposite Parties) did not present any arguments as recorded in the judgment.
Sections Cited
Form GST APL-02
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 03.01.2023 02. 1. The challenge in these two writ petitions is to the order dismissing the Petitioner’s appeals on the technical ground of failure by the Petitioner to cure the defects in the appeals submitted in Form GST APL-02 within the last date provided for that purpose.
The issue appears to be covered by the decision of this Court dated 29th June, 2022 in W.P.(C) No.14163 of 2022 (M/s. Atlas PVC Pipes Limited v. State of Odisha).
Accordingly, the writ petitions are disposed of with a direction that the impugned orders under Annexure-1 summarily rejecting the appeals filed by the Petitioner in Form GST APL-02 are hereby set aside and the said corresponding appeals are restored to the file of Joint Commissioner of State Tax (Appeals), CT
The judgment continues below.
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