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2024 (8) TMI 66 - HC - GSTSeeking a direction to the first respondent to accept the appeal by treating the date of filing of the appeal as 18.06.2021 - rejection of refund of IGST on ocean freight - HELD THAT - In PKV Agencies this Court followed the judgment of the Orissa High Court in M/S. ATLAS PVC PIPES LIMITED VERSUS STATE OF ODISHA OTHERS 2022 (7) TMI 130 - ORISSA HIGH COURT . In effect the Court concluded that the non- production of the hard copy of the impugned order is only a technical defect and that the appeal is required to be processed provided the appeal was filed within time. In the case at hand the refund rejection order was issued on 19.03.2021 and the appeal was lodged on 18.06.2021. As such the appeal was filed within time limit prescribed by statute. In those circumstances the ratio of PKV Agencies is applicable. This writ petition is disposed of by directing the first respondent to process the appeal by not rejecting the same on the ground that the physical copy of the impugned order was filed on 02.02.2024. If the appeal is otherwise in order the first respondent is directed to number the appeal within one month from the date of receipt of a copy of this order.
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