M/S. AJAYA PHARMACEUTICAL, NAGAPUR, PURI Vs. COMMISSIONER OF COMMERCIAL TAXES & GOODS AND SERVICE TAX, ODISHA

JUDGEMENT

(1.) This matter is taken up through hybrid mode.

(2.) The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted.

(3.) The petitioner has filed this writ petition challenging the 1st appellate order dtd. 27/2/2023 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Puri, Odisha by which said authority has not admitted the appeal preferred by the petitioner, as the same is in contravention to sub-Sec. (1) and (4) of Sec. 107 of the GST Act and has rejected the appeal filed under sub-Sec. (1) of Sec. 107 of the Odisha Goods and Services Tax Act, 2017.