2025 (2) TMI 353

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.K. Jena, Advocate. For the Opposite Parties : Mr. S. Das, Advocate (Additional Standing Counsel). JUDGMENT ARINDAM SINHA, ACJ. 1. Mr. Jena, learned advocate appears on behalf of petitioner and submits, application has been filed by his client for amendment, to include annexure-1 as challenged in the writ petition. 2. Mr. Das, learned advocate, Additional Standing Counsel appears on beha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....referring the appeal. 6. In this case, petitioner had sought to avail his statutory remedy of appeal. The appeal was presented out of time. It was preferred against an order passed in the period of pandemic. There is no provision in Odisha Goods and Services Tax Act, 2017 by section 107, for enlarging the period of prescribed time for an appeal to be entertained. As such, revenue's stand that dis....