Court :
Calcutta High Court
Brief :
The Hon'ble Calcutta High Court in Rama Shanker Modi v the Assistant Commissioner, Central Goods And Services tax and Central Excise [WPA 15639 of 2023 dated July 20, 2023] set aside the impugned order and held that mere non filing of order physically within the time limit cannot be a valid ground to rejection of appeal.
Citation :
WPA 15639 of 2023 dated July 20, 2023
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