https://www.taxtmi.com/caselaws?id=420265 The text explains that a GST appeal filed beyond the ordinary three-month period under the Odisha Goods and Services Tax Act, 2017 was still capable of being entertained because the limitation period had been extended by the Supreme Court's COVID-19 suo motu orders. It notes that the later tax administration clarification and the State's relaxation under Section 168A, together with the corresponding notification, supported applying the pandemic-related extension to quasi-judicial appeals against adjudication orders. On that basis, the delay could not be treated as a ground to deny a hearing on merits, and the limitation-based rejection was described as unsustainable. en-us Fri, 11 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420265 The text explains that a GST appeal filed beyond the ordinary three-month period under the Odisha Goods and Services Tax Act, 2017 was still capable of being entertained because the limitation period had been extended by the Supreme Court's COVID-19 suo motu orders. It notes that the later tax administration clarification and the State's relaxation under Section 168A, together with the corresponding notification, supported applying the pandemic-related extension to quasi-judicial appeals against adjudication orders. On that basis, the delay could not be treated as a ground to deny a hearing on merits, and the limitation-based rejection was described as unsustainable. Case-Laws GST Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420265