Non-Consideration of Assessee’s Reply on Delay in Filing Appeal is an Error Apparent on the Face of Record
Court :
Orissa High Court
Brief :
The Hon'ble Orissa High Court in the case of M/s Mahesh Value Products Pvt. Ltd. v. Chief Commissioner of CT & GST and others [WP(C) No. 17373 of 2026 dated June 05, 2026] set aside the order of the Additional Commissioner of State Tax (Appeal) rejecting the Assessee's appeal as time-barred and held that the Appellate Authority failed to consider the Assessee's electronically filed reply explaining that the delay in filing the appeal was 29 days and not 31 days. The Court held that non-consideration of such reply, treating it as if not on record on the date of passing of the impugned order, is an error apparent on the face of the record and accordingly remanded the matter back to the Appellate Authority for fresh consideration of the explanation regarding delay.
Citation :
WP(C) No. 17373 of 2026 dated June 05, 2026
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Judgement posted by
Bimal Jain
Service
FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more
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