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Appellate Authority couldn’t have rejected appeal on mere technical ground of non-submission of certified copy of order: HC
THE HON’BLE GUJRAT HIGH COURT IN THE CASE OF RGS Impex Pvt. Ltd. V/s State of Gujarat, decided on 27-8-2024
👉 Issue:-
✔️ Can Appeal be rejected merely on non-submission of certified copy of order?
👉 The Hon’ble High Court Judgement:-
✔️ Where appeal filed by petitioner-assessee was rejected by respondent no.3-appellate authority on ground that petitioner-assessee had not submitted certified copy of refund rejection order dated 30.04.2020 and as per Section 108, respondent no.3- appellate authority could not have rejected appeal on such a technical ground more particularly when statute did not provide same, therefore, for aforesaid reasons, impugned order dated 28.02.2023 passed by respondent No.3-appellate authority was hereby quashed and set aside; matter was remanded back to respondents no.3-appellant authority.
Section 108 of Central Goods and Services Tax Act, 2017
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