Yogesh Rajendra Mehra Vs Principal Commissioner (Appeals)
Date: February 19, 2024
Subject Matter
Procedural deficiencies should not invalidate an appeal filed within the limitation period
Summary
In the case of Yogesh Rajendra Mehra Vs Principal Commissioner CGST & Central Excise, the Bombay High Court addressed the issue of procedural deficiencies in filing appeals against orders regarding CGST refunds. The petitioner's refund claim…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule. Rule made returnable forthwith. 2. Heard finally by consent of the parties. 3. This Petition under Article 226 of the Constitution of India is filed assailing an order dated 28 th December 2022, being an Order in Appeal passed by the Commissioner of Central Tax, Central Excise & Service Tax, Raigad (Appeals), whereby the Petitioner&…