Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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