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TMI Blog2024 (11) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... website of judicial and quasi judicial bodies is regressive in nature and puts a premium on needless archaism. For these reasons, the instant petition deserves to be allowed. It has been held by this Court in the case of OTSUKA PHARMACEUTICAL INDIA PVT. LTD. VERSUS UNION OF INDIA ORS. [ 2024 (4) TMI 282 - GUJARAT HIGH COURT] , since the amendment which has come into effect from 26.12.2022 is clarificatory in nature, it would be applicable retrospectively and the impugned order passed by the Appellate Authority rejecting the appeal would not survive, in any case. The impugned order dated 28th February 2023 passed by the respondent No.3 is hereby quashed and set aside and the matter is remanded back to the appellant authority to pass a fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of the appeal shall be the date of the submission of such copy. Explanation -For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. 2. Being aggrieved by the aforesaid order dated 28.2.2023, the petitioner has filed the present petition on the ground that the said rule already stood amended on 26.12.2022 and now provides that self certified copies are required to be submitted only in such cases where the decision or order, appeal against is not uploaded on the common portal, which is not situation in the present case. Accordingly, the petitioner has prayed as under:- (A) YOUR LORDSHIPS may be pleased to admit and allow the present Petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL01 and a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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