White Mountain Trading Pvt. Ltd. Vs Additional Commissioner
Date: February 22, 2024
Subject Matter
Date of initial filing of appeal through the online mode should be considered the official filing date if all required steps are completed
Summary
The Delhi High Court addressed a case involving the filing date of an appeal through online mode under the Central Goods and Services Tax Act, 2017. The petitioner's appeal was dismissed due to a delay in filing, but the petitioner contended that…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 15.01.2024 passed by the Commissioner of Central Tax Appeals-II whereby the appeal filed by the petitioner impugning the order in original dated 04.05.2023 was dismissed holding that the same is barred by limitation. 2. Issue notice. Notice accepted by learned counsel for respondent. With the consent of parties,…