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.
