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Statutory right of appeal can’t be defeated by reason of technical glitches
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF RAHUL BANSAL V/s ASSISTANT COMMISSIONER OF STATE TAX W.P.A. No. 11142 of 2024, decided on 15-5-2024
👉 Issue:-
✔️ Can Assessee’s statutory right of challenge order passed under section 129 be defeated by reason of technical glitches?
👉 TheHon’ble High Court Judgement:-
✔️ Where assessee’s first appeal filed within time prescribed against order passed under section 129(3) was dismissed as assessee failed to mention disputed tax amount due to technical glitch, assessee’s statutory right of appeal could not be defeated by reason of technical glitches, thus order rejecting 2nd appeal of assessee on grounds of limitation was to be set aside and appeal was to be restored
Section 107, read with section 129, of Central Goods and Services Tax Act, 2017
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