Appellant Authority cannot reject appeal merely on the ground that order copy was not furnished physically

Last updated: 17 August 2023

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Quick Summary

The Calcutta High Court has ruled that an appeal cannot be rejected simply because a physical copy of the order was not submitted within the deadline. In a case where an appellant filed their appeal electronically, the court found that rejecting it on the grounds of a missing physical copy was not valid. The High Court set aside the rejection and ordered the Appellate Authority to consider the appeal on its merits.

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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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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