Appeal can't be dismissed for want of certified copy of order appealed against

Last updated: 31 August 2021

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The Orissa High Court has ruled that an appeal should not be dismissed simply because a certified copy of the order being appealed was not submitted on time. In this case, the appellant filed their appeal electronically with a downloaded copy of the order within the deadline. The delay in providing the certified copy was due to the lawyer being in self-quarantine during the Covid-19 pandemic. The court considered this a plausible explanation and a case of substantial compliance, stating that justice should not be hindered by overly technical interpretations.

Court :
Orissa High Court

Brief :
In Re Shree Jagannath Traders v. Commissioner of State Tax Odisha, Cuttack [W.P.(C) NO.15061 OF 2021 dated June 07, 2021] the Hon'ble High Court of Orissa held that, mere delay in enclosing a certified copy of order appealed against along with the appeal should not be considered for rejecting the Appeal.

Citation :
W.P.(C) NO.15061 OF 2021 dated June 07, 2021

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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