PKV Agencies Vs State Tax Officer
Date: February 5, 2023
Subject Matter
Non-submission of the certified copy u/r 108(3) within 7 days is only a technical defect and should not lead to the sacrifice of the merits of the appeal
Summary
The case is about a writ petition where the Madras High Court had to consider whether an appeal can be entertained under Rule 108 of the Tamil Nadu Goods and Service Tax Rules, 2017, despite the fact that the assessee had not submitted a certified co…
These writ petitions have been filed seeking for a direction to the first respondent to take on record the Appeal dated 13.12.2019, filed electronically against the order dated 23.10.2019 passed in GSTIN 33AAVFP9903E1ZX/201 8-19 and 33AAVFP9903E1ZX/201 9-20. 2. The only issue that arises for consideration in these writ petitions is whether an Appeal can be entertained as per the provisions of Rule…