2023 (11) TMI 766

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..... ppeal - violation of principles of natural justice - HELD THAT:- It is undisputed fact that that the appeal was filed on-line within the statutory period along with the copy of the order. So, if an appeal has got merit it should not be dismissed on such hyper-technical ground of non-filing of certified copy within the statutory period when the appeal itself was filed within the time along with cop .....

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..... urt be kept with the record. 2. Heard learned Advocates appearing for the parties. 3. By this writ petition, petitioners have challenged the impugned order dated 22nd March, 2023 passed by the Appellate Authority under the relevant provisions of CGST Act on the technical ground of non-filing of the certified copy of the order within seven days of online submission of appeal. It is undisputed fact .....

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