Authority: High Court of Odisha at Cuttack

Order Date: 30 September 2026

Case Overview

  • Petitioner: M/s. Maa Jay Durga Construction, a registered construction firm.
  • Opposite Party: Chief Commissioner of Central Tax & GST, Odisha and other officials.
  • GST demand: Rs 19,09,404 under Section 73 of Odisha GST Act, 2017 for FY 2020‑21, order dated 20‑Dec‑2024.
  • Appeal: Filed on 09‑Apr‑2025 under Section 107 before Joint Commissioner (Appeal), Puri Range, despite statutory deadline of 20‑Mar‑2025, citing medical treatment.
  • Show‑cause notice: Dated 03‑Feb‑2026; petitioner could not respond due to medical condition.
  • Rejection order: Issued by Joint Commissioner on 26‑Feb‑2026 for failure to respond.
  • Petitioner’s counsel (Rudra Prasad Kar, Senior Advocate) argued condonable delay under Section 107(4) and requested opportunity to explain.
  • Opposite Party’s counsel (Sunil Mishra, Standing Counsel) opposed the relief.

Final Outcome

  • The Court set aside the rejection order dated 26‑Feb‑2026.
  • Directed the petitioner to appear before the Appellate Authority and file a response to the 03‑Feb‑2026 notice, with an opportunity of hearing.
  • The writ petition is disposed of following these directions.

Topics: GST Appeal, Tax Litigation