https://www.taxtmi.com/caselaws?id=758822 The Allahabad HC allowed a petition challenging rejection of an appeal on limitation grounds. The lower authority had dismissed the appeal for non-filing of self-attested copy within the time prescribed under Rule 108 of UPGST/CGST Rules. Following precedent in Visible Alpha Solutions case, the HC held that appeals cannot be dismissed solely for non-filing of certified copy within limitation period. The impugned order was quashed and matter remanded to the authority for fresh consideration within two months, requiring a reasoned decision after hearing all stakeholders. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758822 The Allahabad HC allowed a petition challenging rejection of an appeal on limitation grounds. The lower authority had dismissed the appeal for non-filing of self-attested copy within the time prescribed under Rule 108 of UPGST/CGST Rules. Following precedent in Visible Alpha Solutions case, the HC held that appeals cannot be dismissed solely for non-filing of certified copy within limitation period. The impugned order was quashed and matter remanded to the authority for fresh consideration within two months, requiring a reasoned decision after hearing all stakeholders. Case-Laws GST Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758822