9911796707
TMI Blog2024 (6) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... of filing the appeal as 18.06.2021 - appeals were not processed on account of the petitioner not filing the physical copy of the impugned orders - HELD THAT:- In PKV Agencies [ 2023 (2) TMI 932 - MADRAS HIGH COURT] , this Court followed the judgment of the Orissa High Court in M/S. ATLAS PVC PIPES LIMITED VERSUS STATE OF ODISHA OTHERS [ 2022 (7) TMI 130 - ORISSA HIGH COURT ]. In effect, the Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arish Bindumadhavan E. Manoharan, A. Murali, Ojas Sivakumar, Keerthana Mahesh For the Respondents : Mrs. K. Vasanthamala Government Advocate (T) COMMON ORDER In these three writ petitions, the petitioner seeks a direction to the first respondent to accept the respective appeals by treating the date of filing the appeal as 18.06.2021. 2. In the above cases, refund rejection orders were issued again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, learned counsel further submits that the question of refund of IGST on ocean freight was decided by several High Courts, including this Court. In those circumstances, learned counsel submits that great prejudice would be caused to the petitioner unless the appeals are processed. 4. Ms.K.Vasanthamala, learned Government Advocate, accepts notice for the respondents. She points out that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent to process the respective appeals by not rejecting the same on the ground that the physical copy of the impugned orders were filed on 02.02.2024. If the appeals are otherwise in order, the first respondent is directed to number the appeals within one month from the date of receipt of a copy of this order. 6. W.P.Nos.12101, 12103 12105 of 2024 are disposed of on the above terms. No costs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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