The Court emphasized the need for a more liberal approach in condoning delays during the Covid-19 pandemic, ensuring that the interests of justice are not constrained by technical requirements.

ORDER

1. This matter is taken up by video conferencing mode.

2. The short point for determination in the present writ petition is whether the Appellate Authority under the OGST Act, 2017, was justified in dismissing the Petitioner's appeal, by the impugned order dated 10th March, 2021, on the grounds that the appeal was not presented within the time prescribed under law?

3. Notice. Mr. Sunil Kumar Mishra, Standing Counsel for the Revenue accepts notice for the Opposite Parties.

4. The basic facts are not in dispute. Admittedly, the Adjudicating Authority passed the impugned order on 18th August, 2020 and uploaded it on the same day. It is not also in dispute that the last date for the filing of the appeal against the said order was 17th November, 2020. It is further admitted that the Petitioner did, in fact, file the appeal on 13th November, 2020 electronically, accompanied by a downloaded copy of the order appealed against.

5. Under Rule 108 (3) of the OGST Rules, 2017, the appeal had to be accompanied by a certified copy of the order appealed against. This had to be submitted within seven days of the filing of the appeal. Under the proviso to Rule 108(3) if the certified copy is submitted within seven days of the filing of the appeal, then the date of filing of the appeal would be the date of the issue of the provisional acknowledgment. If it is filed after seven days, the date of filing of the appeal would be the date of submission of such certified copy.

6. As it transpires, in the present case, the Petitioner could furnish a certified copy of the order of appealed against only on 9th March, 2021, i.e., more than three months and 21 days after the filing of the appeal. According to the Appellate Authority, i.e., the Additional Commissioner of State Tax (Appeal), Balasore, this delay could not be condoned and, therefore, the appeal itself was dismissed as not having been preferred in time.

7. This Court has heard the submissions of Mr. V. Narasingh, learned counsel for the Petitioner and Mr. Mishra learned counsel for the Revenue.

8. Section 107(1) and Section 107 (4) of the OGST Act, 2017, which are relevant for the present petition, read as under:

'Section 107 (1) Any person aggrieved by any decision or order passed under the Odisha Goods and Service Tax Act by any adjudicating authority, may appeal to such appellate authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

Section 107 (4) The Appellate Authority may, if he is satisfied that, the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month.'

9. It is seen that the Appellant had to show the Appellate Authority 'the appellant was prevented by sufficient cause from presenting the appeal within a period of three months from the date of the impugned order.' In the present case, it is not in dispute that the Petitioner in fact filed the appeal within a period of three months. It is only on the account of the appeal not being accompanied by the certified copy of the order appealed against, within a period of seven days, that it has been rejected on the ground of delay.

10. Mr. Narasingh, learned counsel for the Petitioner, points out that while the appeal was accompanied by the downloaded printed copy of the order appealed against at the time of filling of the appeal, it was not accompanied by the certified copy thereof at that stage since the Lawyer who had filed the appeal was in self quarantine as he had come into contact with a client who had tested positive for Covid-19.

11. The difficulties faced by lawyers and litigants in the Covid affected times, where the functioning of the Courts and Tribunals is limited in applying for and obtaining certified copies of orders is generally known. Acknowledging this reality, the explanation offered for