2024 (4) TMI 418

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..... l - certified copy of the order passed u/s 74 of the Act was not annexed to the appeal - HELD THAT:- Upon a perusal of the appellate order, I am of the view that the technical ground on which the appellate authority has rejected the first appeal of the petitioner should not be allowed to stand. Thus, the impugned order dated August 25, 2022 passed by the appellate authority is quashed and set asid .....

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..... spondent no.2 under Section 74 of the Central Goods and Service Tax Act, 2017 alongwith the State Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ) and the order in appeal dated August 25, 2022 passed by Additional Commissioner, Grade-2(Appeal)-I State Tax, Jhansi, rejecting the first appeal of the petitioner on the ground that the certified copy of the order passed under Secti .....

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