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GST - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

Writ petition disposed of directing petitioner to file appeal ...


Enabling manual appeal filing due to non-uploading of order on portal within 1 week from certified copy receipt.

Case Laws     GST

September 24, 2024

Writ petition disposed of directing petitioner to file appeal against order manually within one week from receipt of certified copy of judgment as per proviso to sub-rule (3) of Rule 108 of CGST/SGST Rules, despite inability to file appeal online due to non-uploading of order on portal. Appeal to be treated as filed in time and disposed of by Appellate Authority in accordance with law after granting opportunity of hearing to petitioner.

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