9911796707
TMI Blog2024 (8) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... 16531M/2022, Year 2022-23 under the provisions of Section 129 (3) of the Goods and Services Tax Act, 2017(Annexure No. 1 to the writ petition). (II) Issue a suitable writ, order or direction in the nature of certiorari quashing the impugned detention order dated 10.9.2022 (MOV-06) as well as the consequential penalty order dated 10.9.2022 (MOV-09) (Annexure -3 and 4 to the writ petition). (III) Issue a suitable writ, order or direction in the nature of mandamus directing the respondents to refund the amount deposited by the petitioner." 3. Brief facts as stated in the writ petition is that the petitioner is a partnership firm having GSTIN No. 07AABFA0259Q1 and engaged in the business of Machine and Tools of different kinds. In the norm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C:88999 and Writ C No. 1417 of 2022 (M/s Jai Prakash Shiv Charan Bidi through its Proprietor Shri Jai Prakash Sahu Vs. Commissioner, Commercial Tax and another), Neutral Citation No. 2024: AHC:59879, in which this Court has held that merely on the ground of non-filing of certified copy of the decision within the time frame, the authority should not dismiss the appeal on technical grounds. 6. He further submits that now an amendment in Rule 108 (3) has been made wherein filing of certified copy of the decision along with the appeal has been dispensed with. He submits that once the law is settled in this respect, the appellate authority should not dismiss the appeal on technical ground without going through the merits of the case. 7. Per co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order, counter affidavit has been filed by the State and learned Standing Counsel has referred para 6 and 14 of the counter affidavit but on perusal of the same, it shows that not a single word has been whispered in respect of the query made by this Court vide order dated 19.7.2024. 11. It is not in dispute that the appeal was filed well within the limitation on 12.11.2022 through electronic mode and thereafter certified copy of the decision has been filed. However without considering the merits of the case, the appeal has been dismissed on the ground of delay. 12. This Court on various occasions has held that merely non filing of certified copy of the impugned order within time in the appeal filed through electronic mode is a t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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