Rejection of appeal as not maintainable - Appeal-able order - ...

GST

April 6, 2020

Rejection of appeal as not maintainable - Appeal-able order - Filing of appeal before the Adjudication order - The expression 'order' used in sub-section (3) can in common wording can construed to be an order. The litigants do not have the acumen of legalities of the order particularly when the word 'order' is reflected in sub-section (3). - The appeal was filed on 11.10.2018 and the adjudication order dated 21.11.2018 was issued during the pendency of the appeal. The appeal could have been rectified by an amendment appropriately to be against the adjudication order. - HC

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Rejection of appeal as not maintainable - Appeal-able order - ...

GST

April 6, 2020

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