Revived Appeal Survives

J the App by JustIDT takes a look at the significant clarification that has emerged from the Orissa High Court regarding the treatment of duplicate or mistakenly filed GST appeals, particularly when an earlier appeal has been revived by the Court under the 2023 special condonation window. In the case of M/s Sumitra Mohapatra v. Commissioner CT & GST, the Court ruled that once a previously time-barred appeal is revived under Notification 53/2023, any subsequent appeal filed on the same adjudication order is considered non est. This means it cannot be dismissed as time-barred on its own. The department is required to proceed with deciding the revived appeal on its merits