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GST - Highlights / Catch Notes

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Maintainability of appeal - appeal dismissed on the ground of ...


Appeal Restored: Court Finds Timely Filing Despite Certified Copy Issue, Sends Back for Reconsideration.

March 23, 2024

Case Laws     GST     HC

Maintainability of appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent regarding the existence of the appeal in the online portal, the court found merit in the petitioner's submissions, affirming the timely filing of the appeal. Moreover, the court dismissed the notion that the appeal was time-barred due to the petitioner's failure to submit a certified copy of the original order, as evidence suggested otherwise. Consequently, the court set aside the impugned order and remitted the matter to the Appellate Authority for consideration on its merits in accordance with the law.

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