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2024 (6) TMI 833

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..... ws that the appeal was filed on 24.07.2021 and it was admitted on the same date. The admission means it is admitted for final hearing. There are substance in the argument of learned counsel for the petitioner that when the impugned order itself was uploaded on 22.07.2021, the petitioner s appeal should not have been dismissed on the ground that physical certified copy is not filed on the said date .....

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..... ed in passing the impugned order dated 28.03.2024 whereby appeal of petitioner was dismissed without entering into the merits of the case. 4. Learned counsel for the petitioner by taking this Court to the provisional acknowledgment for submission of form of appeal, dated 24.07.2021 (Page No.53) and Paragraph Nos.8 and 9 of impugned order submits that there is no iota of doubt that the petitioner .....

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..... lahabad High Court], Rajasthan High Court in Prakash Purohit S/o. Shir Ranu Singh Versus the Commissioner, Central Goods and Service Tax, Jaipur, the Additional Commissioner (Appeals), Central Goods and Service Tax, Jodhpur, the Assistant Commissioner, Circle-A-Pali-Ward-I, Central goods and Service Tax Office, Pali [2022 (11) TMI 742 - Rajasthan High Court] and Madras High Court in Doosan Infraco .....

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..... A perusal of the documents filed by the petitioner shows that the appeal was filed on 24.07.2021 and it was admitted on the same date. The "admission" means it is admitted for final hearing. We find substance in the argument of learned counsel for the petitioner that when the impugned order itself was uploaded on 22.07.2021, the petitioner's appeal should not have been dismissed on the ground tha .....

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