Authority: High Court of Odisha at Cuttack
Order Date: 07 August 2026
Case Overview
- Petitioner: M/s. Mahalaxmi Continental Limited, represented by Advocate Ms. Itishree Tripathy.
- Opposite Parties: Chief Commissioner of Commercial Taxes (CT) and Goods and Services Tax and others, represented by Advocate Mr. Sunil Mishra.
- The petitioner was assessed under Section 130 of the Odisha GST Act, 2017 for a demand of Rs 6,15,88,818 for the period April 2021 to March 2024, order dated 24 September 2025.
- An appeal under Section 107 was filed on 19 January 2026, later than the statutory three‑month deadline of 24 December 2025; petitioner cited medical treatment as cause.
- The Appellate Authority issued a show‑cause notice on 9 February 2026; the petitioner could not respond, leading the Additional Commissioner of State Tax (Appeal) Central Zone‑1 to reject the appeal on 26 February 2026.
Final Outcome
- The Court set aside the rejection order dated 26 February 2026.
- Directed the petitioner to appear before the Appellate Authority on or before 28 August 2026 and to file a response to the 9 February 2026 show‑cause notice.
- The Appellate Authority must consider the petitioner’s explanation and afford a hearing.
Topics: GST, Court Order, Tax Appeal