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...
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...
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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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