Atlas PVC Pipes Limited Vs State of Odisha
Date: June 29, 2022
Subject Matter
Non-Submission Of Certified Copy of GST Order Appealed Against Within 7 Days Is A Mere Technical Defect
Summary
On the altar of default in compliance of such a procedural requirement, merit of the matter in appeal should not have been sacrificed. Since the Petitioner has enclosed the copy of impugned order as made available to it in the GST portal while filing…
This matter is taken up by virtual/physical mode. 2. Questioning the propriety of the Order dated 23.05.2022 whereby the Joint Commissioner of CT&GST, Cuttack-I Central Circle, Cuttack (opposite party No.2) rejected the Appeal bearing ARN#AD210421003076Y, filed on 21.04.2021 vide Reference No.ZD210522012469R, assailing the Order dated 20.01.2021 passed by the CT&GST Officer, Cuttack-…