Madras HC: Appeal Rejection for Procedural Lapse Overturned

Quick Summary

The Madras High Court has ruled that an appeal should not be rejected solely due to a procedural lapse, such as failing to submit a copy of the original order on time. In this case, Indian Potash Ltd.'s appeal was initially rejected for not complying with Rule 108(3) of the CGST Rules. However, the High Court, referencing a similar Orissa High Court judgment, stated that such non-compliance is a technical defect, and if the appeal was filed within the statutory time limit, it should be entertained. The court directed the adjudicating authority to accept the appeal.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Indian Potash Ltd. v. Deputy Commissioner (ST)[W. P. Nos. W.P. NOS. 12497, 12498, 12500 & 12501 OF 2024 of 2024 dated June 06, 2024] directed the adjudicating authority to entertain the appeal which was earlier rejected on non-submission of order copy by the assessee before the appellate authority.

Citation :
W. P. Nos. W.P. NOS. 12497, 12498, 12500 & 12501 OF 2024 of 2024 dated June 06, 2024

Daily Limit Reached