9911796707
TMI Blog2024 (2) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ally on 27.05.2022 but manually on 10.06.2022 - Rule 108(3) of the CGST Rules, 2017 - HELD THAT:- Reliance is placed upon the judgment passed by another co-ordinate Bench in M/s. Suman Industries vs. State of Haryana and others [ 2023 (2) TMI 1261 - PUNJAB AND HARYANA HIGH COURT] wherein, while keeping in view the amendment made as per the notification dated 25.01.2023 w.e.f. 26.12.2022 and the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocedure are handmaids of justice. The appeal having been dismissed on the ground of technicalities, the order is not sustainable since apparently the appeal was filed within the period of limitation, if calculated from the date of electronic filing - Writ petition stands allowed. - HON'BLE MR. JUSTICE G.S. SANDHAWALIA AND HON'BLE MS. JUSTICE LAPITA BANERJI Present: For the Petitioner : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of the appeal, provided where the decision or order appealed against is not filed with the appeal, the appellant shall submit a self certified copy of the order within 7 days. It is in such circumstances, the appeals have not been taken up on merits and have been dismissed. 2. Notice of motion. 3. Mr. Rishabh Kapoor, Sr. Standing Counsel accepts notice on behalf of respondent Nos. 2 to 4. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h subsequently the relief had been granted by setting aside the order and a direction had been given to the Appellate Authority to decide the appeal on merits. 5. Keeping in view the above, we are of the considered opinion that once the procedure as such has also been modified to the extent that Rule 108(3) provides that where the decision or order appealed against has not been uploaded on a commo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
