https://www.taxtmi.com/highlights?id=78763 The case involved an appeal dismissed due to the absence of a Board Resolution copy from the authorized signatory filing the appeal. The Appellate Tribunal held that as a private limited company, a Board Resolution was not always required for representation. The Commissioner had not specifically requested the Board Resolution but had asked for other documents, which were submitted by the Appellant. The Tribunal found that the appeal should be remanded back to the Commissioner for a decision on merit, citing relevant legal provisions. The appeal was allowed by way of remand. en-us Mon, 24 Jun 2024 07:43:44 +0530 Mon, 24 Jun 2024 07:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78763 The case involved an appeal dismissed due to the absence of a Board Resolution copy from the authorized signatory filing the appeal. The Appellate Tribunal held that as a private limited company, a Board Resolution was not always required for representation. The Commissioner had not specifically requested the Board Resolution but had asked for other documents, which were submitted by the Appellant. The Tribunal found that the appeal should be remanded back to the Commissioner for a decision on merit, citing relevant legal provisions. The appeal was allowed by way of remand. Highlights Service Tax Mon, 24 Jun 2024 07:43:44 +0530 https://www.taxtmi.com/highlights?id=78763