IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.36757 of 2025 M/s. Asstabhuja Engg. & Constructions … Petitioner Mr. Sidharth Shankar Padhy, Advocate -Versus-

The Commissioner, Commercial Tax & … Opposite Parties GST, Odisha and another Mr. Sunil Mishra, Standing Counsel for CT & GST Organisation CORAM:

THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No. 08.01.2026

01. 1. Questioning the propriety of order dated 24.10.2025 rejecting the application for condonation of delay in filing appeal under Section 107 of the Odisha Goods and Services Tax Act, 2017/the Central Goods and Services Tax Act, 2017 (Collectively, “the GST Act”), the petitioner has come up before this Court invoking provisions under Article 226 of the Constitution of India.

2. It is submitted by Sri Sidhartha Shankar Padhy, learned Advocate that the petitioner availing alternative remedy envisaged under the GST Act and rules framed thereunder challenged the order dated 08.05.2025 passed under Section 74 of the GST Act by the Assistant Commissioner of State Tax, Cuttack-I West Circle, Cuttack for the tax periods 1^st April, 2019 to 31^st March, 2020. Having preferred appeal on

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