Sanjeeb Kumar Das vs. The Commissioner,CT And GST,Odisha

Held

The Court did not express any opinion on the merits of the case. Instead, it directed that if the petitioner files an appeal against the order dated 18th December, 2019, not later than 1st February, 2022, accompanied by an application for condonation of delay, such application shall be considered on its merits by the Appellate Authority in accordance with law. The Court also clarified that it would be open for the petitioner to seek appropriate interim reliefs before the Appellate Authority. The writ petition was disposed of in these terms.

Facts

The petitioner, Sanjeeb Kumar Das, filed a writ petition before the Orissa High Court challenging an order dated 18th December, 2019, passed by an authority under the GST regime. The specific authority is not named in the judgment. The amount in dispute is not stated. The procedural history indicates that the petitioner had deposited 10% of the demand raised against him. The petitioner sought to file an appeal against the impugned order but faced potential delays.

Key Issues

1. Whether the Appellate Authority should consider the petitioner's appeal against the order dated 18th December, 2019, even if filed beyond the prescribed limitation period, considering the deposit of 10% of the demand. This issue turns on the interpretation and application of provisions related to condonation of delay in filing appeals under GST law. Contentions: Petitioner: Argued for the consideration of his appeal, implying a request for condonation of delay, supported by the fact that 10% of the demand was deposited. Revenue/State: Stated that if the appeal is filed by 1st February, 2022, along with an application for condonation of delay, it shall be considered on merits by the Appellate Authority in accordance with law.