2023 (7) TMI 1536

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..... U.C. Behura, Advocate For the Opposite Parties: Mr. S. Dash, ASC for CT & GST Organization ORDER This matter is taken up through hybrid mode. 2. The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. 3. The petitioner has filed this writ petition challenging the 1st appellate order dated 10.05.2023 passed by the Joint Commi....

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....ppellate forum, this Court should entertain this writ petition. 5. Mr. S. Dash, learned Additional Standing Counsel vehemently contended that since there is delay in preferring the appeal, this Court may not be in a position to condone the delay beyond four months, particularly when appellate authority has not been vested with discretion to condone the delay beyond one month after lapse of three ....