2026 (8) TMI 636

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....itioner: Represented by Adv. Ms. Itishree Tripathy, Advocate. For the Represented by Adv. Mr. Sunil Mishra, Standing Counsel. ORDER 1. Assailing the rejection order dated 26th February, 2026 passed by the Additional Commissioner of State Tax (Appeal) Central Zone-1, Cuttack, (hereinafter, "the Appellate Authority", for short), the petitioner has approached this Court by way of filing this....

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....eal should have been filed within three months, i.e., on or before 24th December, 2025, the same could be filed on 19th January, 2026 due to circumstances beyond control. The Appellate Authority should have considered such delay liberally invoking discretion in terms of sub-section (4) of Section 107 as the appeal has been filed within condonable period. It is explained that though notice was issu....

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....nsel appearing for the Opposite Parties to establish that the contentions of the learned counsel for the Petitioner are not genuine and germane. 4.1. In such view of the matter, this Court is of the considered view that the Petitioner is required to be given one opportunity to justify that the delay occurred due to circumstance beyond his control. There appears sufficient cause for the petition....