Indian Potash Ltd. Vs Deputy Commissioner (ST)
Date: June 6, 2024
Subject Matter
Appeal cannot be rejected for non-production of the hard copy of the adjudication order as it is only a technical defect
Summary
The petitioner sought a direction to accept the appeal by treating the date of filing of the appeal as 18.06.2021. The refund rejection order was issued against the petitioner in relation to the claim for refund of IGST on ocean freight. The petition…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In these writ petitions, the petitioner seeks a direction to the first respondent to accept the appeal by treating the date of filing of the appeal as 18.06.2021. 2. In the above case, refund rejection order was issued against the petitioner in relation to claim for refund of IGST on ocean freight. The appeal was presented on 18.06.2021 before t…