https://www.taxtmi.com/caselaws?id=751101 Challenge concerned rejection of appeals for delay under Rule 108 concerning refund of unutilised input tax credit and discrepancy between invoice and shipping bill values. The reasoning noted Rule 108(3) required submission of the appealed order within seven days and issuance of acknowledgment, justifying initial rejection for delay. Noting a clarificatory amendment effective 26 December 2022 that treats uploaded orders viewable on the portal as obviating the need for certified physical copies, the amendment was applied retrospectively to negate the delay-based rejection. The appellate order rejecting the appeal was quashed and the matter remitted for de novo adjudication with an opportunity of hearing. en-us Wed, 27 Mar 2024 00:00:00 +0530 Mon, 19 Jan 2026 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751101 Challenge concerned rejection of appeals for delay under Rule 108 concerning refund of unutilised input tax credit and discrepancy between invoice and shipping bill values. The reasoning noted Rule 108(3) required submission of the appealed order within seven days and issuance of acknowledgment, justifying initial rejection for delay. Noting a clarificatory amendment effective 26 December 2022 that treats uploaded orders viewable on the portal as obviating the need for certified physical copies, the amendment was applied retrospectively to negate the delay-based rejection. The appellate order rejecting the appeal was quashed and the matter remitted for de novo adjudication with an opportunity of hearing. Case-Laws GST Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751101