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.

View Source

← Previous Next →

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

You may also like:

Maintainability of appeal - failure to submit certified copy of the order - extension of period of time limitation - compliance of the rules of natural justice or not -...

Maintainability of appeal - time limitation - Whether appeals filed without certified copies of the impugned orders, due to delays in obtaining them? - The Tribunal...

Rejection of appeal filed by the petitioner - time limitation - self-certified copy of the decision or order was not made available within time as per proviso to Rule...

Maintainability of appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent...

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...

Procedure for filing an appeal - failure to submit certified copy of order of NCLT - Once an appeal is filed, it is expected that immediately thereafter certified copy...

Seeking certified copy of the order in original - export proceeds - duty draw back - The Departments' (Revenue) senior standing counsel argued that providing another...

Valuation - import of gods from related party - original copy of the agreement is not available - Non acceptance of the certified copy of the document, namely,...

Condonation of delay of 13 days in filing the Appeals - The present is a case where Appellant cannot be blamed for not applying the certified copy of the Order dated...

Dismissal of an appeal due to the non-submission of a certified copy of the impugned order within the prescribed time frame. - The High court, upon reconsideration, held...

Refusal to grant certified copies of the order sheet/note sheet and search warrant - The High Court concluded that the petitioner's request for certified copies was not...

Service of order - Since the petitioner’s right to pursue an appeal cannot be curtailed solely on account of non-receipt of an order or loss of an order, if law...

Condonation of delay in filing the returns - claim of deduction u/s 80P rejected - Since a time frame of three months from the date of receipt of the certified copy of...

Delayed filing of appeal - relevant date for calculation of time limitation - from the date of pronouncement of the Judgment or from the date of uploading of the...

Interpretation of statute - whether "Certified Copy" prescribed for preferring an appeal could substitute "Certified Free Copy" provided u/r 50? Held: Issue dealt with...

Quick Updates: