High Court of Orissa5 June 2026

Mahesh Value Products (P.) Ltd. v. Chief Commissioner of CT & GST

WP(C) NO.17373 OF 2026

The ruling in brief

Where appellate authority rejected appeal as time barred by incorrectly computing limitation period under section 107 despite appeal being filed within condonable period, such rejection was unsustainable and matter was liable to be remanded for consideration of delay condonation request

Provisions considered

CGST S.107

Section 107 of Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Mahesh Value Products (P.) Ltd. v. Chief Commissioner of CT & GST

The ruling in brief

Provisions considered

Mahesh Value Products (P.) Ltd. v. Chief Commissioner of CT & GST

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST