The case involved an appeal dismissed due to the absence of a ...

Company's appeal dismissed due to missing authorization docs. But, Board Resolution not always needed for private limited companies. Remanded for further review.

Case Laws     Service Tax

June 24, 2024

The case involved an appeal dismissed due to the absence of a Board Resolution copy from the authorized signatory filing the appeal. The Appellate Tribunal held that as a private limited company, a Board Resolution was not always required for representation. The Commissioner had not specifically requested the Board Resolution but had asked for other documents, which were submitted by the Appellant. The Tribunal found that the appeal should be remanded back to the Commissioner for a decision on merit, citing relevant legal provisions. The appeal was allowed by way of remand.

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