The appeal was initially rejected on the ground of limitation ...

Tax Appeal Revived: Court Overrules Limitation Objection on Certified Copy.

Case Laws GST

September 19, 2024

The appeal was initially rejected on the ground of limitation due to the non-availability of a self-attested copy of the order within the stipulated time frame as per Rule 108 of the UPGST/CGST Rules. However, the High Court, relying on the precedent set in the case of Visible Alpha Solutions India Private Limited, held that an appeal cannot be dismissed solely on the ground of limitation for non-filing of a certified copy of the order. Consequently, the impugned order was quashed, and the matter was remanded to the concerned authority for a fresh decision within two months, after hearing all stakeholders and passing a reasoned and speaking order.

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The appeal was initially rejected on the ground of limitation ...

Tax Appeal Revived: Court Overrules Limitation Objection on Certified Copy.

Case Laws GST

September 19, 2024

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