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2023 (5) TMI 642 - HC - GSTRelevant date for filing of appeal - whether, order against which appeal has been filed is not uploaded on common portal, and a self certified copy of the said decision is submitted within 7 days, the said date of submission shall be considered as the date of filing of the appeal? - HELD THAT:- In the present case, since the uploaded copy was already part of the appeal, it would amount to substantial compliance of Rule 108 of the Haryana Goods and Service Tax Rules, 2017 and the Joint Commissioner would not dismiss the appeal by the impugned order (Annexure P-1) on the ground that the appellant had not submitted the certified copy of the order impugned therein. Since this fact has been further clarified by the notification dated 25.01 2023 (Annexure P-15), the writ petition is being allowed and the order (Annexure P-I) is set aside and matter is being remanded back to the competent authority to pass a fresh order on merits without going into the question of filing of certified copy delayed.
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