9911796707
TMI Blog2024 (8) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... 18.06.2021 - rejection of refund of IGST on ocean freight - HELD THAT:- In PKV Agencies, 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 concluded that the non- production of the hard copy of the impugned order is only a technical defect and that the appeal is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s : Mrs. K. Vasanthamala Government Advocate (Tax) ORDER In this writ petition, the petitioner seeks a direction to the first respondent to accept the appeal by treating the date of filing of the appeal as 18.06.2021. 2. In the above case, refund rejection order was issued against the petitioner in relation to claim for refund of IGST on ocean freight. The appeal was presented on 18.06.2021 before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including this Court. In those circumstances, learned counsel submits that great prejudice would be caused to the petitioner unless the appeal is processed. 4. Mrs. K. Vasanthamala, learned Government Advocate, accepts notice for the respondents. She points out that the appeal was not processed on account of the petitioner not filing the physical copy of the impugned order. 5. In PKV Agencies, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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