Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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