Rama Shanker Modi Vs Assistant Commissioner
Date: July 19, 2023
Subject Matter
Appellate authority is directed to accept the certified copy filed by the petitioner, even if it is beyond the time limit
Summary
The petitioner has filed a writ petition challenging the order of the appellate authority under the CGST (Central Goods and Services Tax) Act. The appellate authority had dismissed the petitioner's appeal on the technical ground of filing the cer…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned advocate appearing for the parties. By this writ petition, petitioner has challenged the impugned order of the appellate authority under CGST Act dated 1st May, 2023 dismissing the appeal of the petitioner on the technical ground of filing certified copy of the order against which appeal was filed as beyond time. It is an a…