2026 (10) TMI 239

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.... with Mr. Asit Kumar Dash, Adv. Mr. Abhishek Dash, Adv. For the Opposite Party (s): Mr. Sunil Mishra, Standing Counsel. ORDER 1. Assailing the rejection order dated 26.02.2026 passed by the Joint Commissioner of State Tax (Appeal), Puri Range, Puri (hereinafter, "the Appellate Authority", for short), the Petitioner has approached this Court by way of filing this writ petition invoking ext....

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....or before 20.03.2025, the same could be filed on 09.04.2025 due to circumstances beyond control. The Appellate Authority should have considered such delay liberally invoking discretion in terms of subsection (4) of Section 107 as the appeal has been filed within condonable period. It is explained that though notice was issued by the Appellate Authority inviting reply, the same could not be complie....

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....earned 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 petitioner to file appeal beyond the period stipulated under sub-section (1) of Section 10....