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TMI Blog2024 (11) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... filing certified copy of assessment order in physical form, whereas, downloaded copy of assessment order was filed along with the appeal memo - HELD THAT:- The view taken by all the High Courts agreed upon, wherein it was held that amendment in Rule 108 with effect from 26.12.2022 is procedural in nature and being procedural, will have retrospective effect - reliance can be placed in Indian Potash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BLE SRI JUSTICE SUJOY PAUL Sri Karan Talwar, Learned counsel for the petitioner and Sri M.P.Kashyap, learned Senior Standing Counsel for CBIC, for respondent Nos. 1 to 3 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.5. 2. With the consent finally heard. 3. This petition challenges the appellate order dated 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teeth of said rules, the appeal is time barred. Criticizing the said order, learned counsel for the petitioner placed reliance on three judgments i.e. i) Otsuka Pharmaceutical India Pvt.Ltd. v. Union of India (2024) 17 Centax 215 (Guj.) , ii) Hitachi Energy India Ltd. v. State of Karnataka (2024) 20 Centax 339 (Kar.) and iii) RGS Impex Pvt.Ltd. through Jinil Atulbhai Rachchh v. State of Gujarat 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust be treated to be retrospective in nature. Apart from this, undisputedly, the petitioner filed the appeal memo along with the downloaded copy of the assessment order from the portal of the department. Thus, it is a hyper technical view of the learned appellate authority, while dismissing the appeal of the petitioner. 4. The High Courts in Indian Potash Ltd. v. Deputy Commissioner (ST) (2024) 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Rule 108 with effect from 26.12.2022 is procedural in nature and being procedural, will have retrospective effect. We also respectfully agree with the view of the High Courts that rejection of appeal on hyper technical ground cannot be countenanced, more so, when appeal was admittedly filed within time along with the downloaded copy from the portal. 7. Thus, the impugned appellate order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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