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2021 (4) TMI 1354 - PATNA HIGH COURTMaintainability of appeal - appeal rejected on the ground of non-submission of certified copy of the Order appealed against without grant of any opportunity of being heard and without taking into reference the certified copy of the Order appealed against - gravamen of the petitioner’s submission being that the certified copy of the impugned order as supplied by the authority stands placed on the records of the Appellate Authority, but notwithstanding the same, the appeal stands rejected solely on ground of non-filing thereof. HELD THAT:- It is not in dispute that the copy of the order impugned, annexed along with the appeal is the very same copy of the record which stands supplied to the petitioner through digital mode during the time of current Pandemic Covid-19. The impugned order, passed by the Additional Commissioner (Appeal), Bihar State GST, Patna West Division, Patna [Annexure-P/5] stands quashed and set aside with the petition being disposed of and the matter being remanded to the Appellate Authority for consideration afresh. Petition disposed of on mutually agreeable terms.
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