2026 (8) TMI 1449

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....Goods and Services Tax Act, 2017 (hereinafter referred to as "GST Act") an Order dated 29.04.2024 was passed by the Assistant Commissioner of State Tax, Barbil Circle, Jajpur, against which the petitioner filed an appeal. Said Appeal got rejected by order dated 17.07.2025 on the ground of delay in approaching the appellate authority under Section 107 of the GST Act. Realizing thereafter, an application for rectification of the order dated 29.04.2024 was filed on 14.05.2024 (Annexure-10), the petitioner in order to pursue the same visited the office wherefrom could gather that the said application for rectification under Section 161 of GST Act had already been rejected. 2. Mr. Pragyant Harichandan, learned Advocate for the petitioner subm....

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....tant Commissioner of State Tax CT& GST Circle, Barbil" 4. He, however, submitted that had the authority passed the order No. 07 dated 14.05.2024, as reflected in the order-sheets, it is incomprehensible that the order in Annexure-1 could be signed on the 30.05.2025. 5. Mr. Sunil Mishra, learned Standing Counsel submitted that certified copies of order-sheets as enclosed with the writ petition speak for itself and he could not dispute the fact as submitted by learned counsel for the petitioner. 6. Heard Mr. Pranaya Kishore Harichandan, learned Advocate for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for the opposite parties. 7. Perusal of the record, it is discernable that the order-sheet vide Order No.8 date....