Neospark Drugs and Chemicals Private Limited Vs Additional Commissioner of Central Tax
Date: September 13, 2023
Subject Matter
Assessment Order referenced in Electronic Filing of an appeal constitutes substantial compliance
Summary
The case involves a writ petition challenging the rejection of an appeal filed by the petitioner against an assessment order by the Additional Commissioner of Central Tax. The rejection was based on the ground that the appeal was filed with a delay b…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The challenge in this writ petition is to the order in Appeal No.06/2023(G) GST, dated 30.06.2023 passed by the Additional Commissioner of Central Tax (GST-Appeals)/1 st respondent, rejecting the appeal filed by the petitioner challenging the assessment order O.C.No.120/2022-2023, dated 20.07.2022, passed by the 2 nd responde…