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Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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The HC held that the requirement to file a certified copy of an appealed order under GST Rules is procedural rather than mandatory. The petitioner had filed their appeal on 15.11.2022 with a copy of the order, before Rule 108 was amended on 16.12.2022. Following the Delhi HC decision in Chegg India Private Limited, the Court determined that when an appeal is filed with all necessary documents including a copy of the appealed order, a certified copy is not required. The Court ruled that the amendment to Rule 108 applies retrospectively as it is procedural in nature. The petition was allowed and the matter remanded to the Additional Commissioner (Appeal) for consideration on merits.
The HC held that the requirement to file a certified copy of an appealed order under GST Rules is procedural rather than mandatory. The petitioner had filed their appeal on 15.11.2022 with a copy of the order, before Rule 108 was amended on 16.12.2022. Following the Delhi HC decision in Chegg India Private Limited, the Court determined that when an appeal is filed with all necessary documents including a copy of the appealed order, a certified copy is not required. The Court ruled that the amendment to Rule 108 applies retrospectively as it is procedural in nature. The petition was allowed and the matter remanded to the Additional Commissioner (Appeal) for consideration on merits.
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