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GST - Highlights / Catch Notes

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Maintainability of appeal before the appellate authority - time ...


Court Rules Appeals Shouldn't Be Dismissed for Late Certified Copy; Emphasizes Justice Over Technicalities.

June 12, 2021

Case Laws     GST     HC

Maintainability of appeal before the appellate authority - time limitation - this Court is of the view that the mere delay in enclosing a certified copy of order appealed against along with the appeal should not come in the way of the Petitioner’s appeal for being considered on merits by the Appellate Authority. This is a case of substantial compliance and the interests of justice ought not to be constrained by a hyper technical view of the requirement that a certified copy of the order appealed against should be submitted within one week of the filing of the appeal. - HC

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