https://www.taxtmi.com/caselaws?id=424575 The Orissa HC allowed a petition challenging dismissal of an appeal for failure to submit certified copy within prescribed time. The petitioner obtained certified copy on 21.05.2022 and submitted it on 23.05.2022, falling within the 90-day extension granted by SC in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION. The court held that Rule 108(3) of OGST Rules does not prescribe condonation of delay provisions, and Section 5 of Limitation Act, 1963 remains applicable. The requirement for certified copy within seven days is merely procedural. The appellate authority failed to exercise powers properly, and the petitioner pursued the matter diligently rather than being indolent. en-us Wed, 29 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424575 The Orissa HC allowed a petition challenging dismissal of an appeal for failure to submit certified copy within prescribed time. The petitioner obtained certified copy on 21.05.2022 and submitted it on 23.05.2022, falling within the 90-day extension granted by SC in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION. The court held that Rule 108(3) of OGST Rules does not prescribe condonation of delay provisions, and Section 5 of Limitation Act, 1963 remains applicable. The requirement for certified copy within seven days is merely procedural. The appellate authority failed to exercise powers properly, and the petitioner pursued the matter diligently rather than being indolent. Case-Laws GST Wed, 29 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424575