Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
In light of the amended Rules 108 and 109 of the GST Rules effective from 26th December 2022, the High Court held that when an appealed order is issued or uploaded on the common portal and can be viewed by the appellate authority, submitting a certified copy of such uploaded order for authenticity becomes insignificant. Therefore, the appellate authority could not have rejected the appeal on the technical ground of non-supply of a certified copy, particularly when the statute does not mandate it. Consequently, the impugned order dated 28th February 2023 passed by the respondent rejecting the appeal was quashed and set aside, and the matter was remanded to the appellate authority to pass a fresh de novo order on merits after providing an opportunity of hearing to the petitioner.
In light of the amended Rules 108 and 109 of the GST Rules effective from 26th December 2022, the High Court held that when an appealed order is issued or uploaded on the common portal and can be viewed by the appellate authority, submitting a certified copy of such uploaded order for authenticity becomes insignificant. Therefore, the appellate authority could not have rejected the appeal on the technical ground of non-supply of a certified copy, particularly when the statute does not mandate it. Consequently, the impugned order dated 28th February 2023 passed by the respondent rejecting the appeal was quashed and set aside, and the matter was remanded to the appellate authority to pass a fresh de novo order on merits after providing an opportunity of hearing to the petitioner.
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