Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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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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