https://www.taxtmi.com/caselaws?id=759043 Gujarat HC quashed appellate authority's order rejecting appeal for non-supply of certified copy. Court held that when appealed order is uploaded on common portal and viewable by appellate authority, requirement of certified copy becomes insignificant for authenticity purposes. Appellate authority could not reject appeal on technical grounds when statute doesn't mandate such requirement under amended GST Rules 108 and 109 effective December 26, 2022. Matter remanded for fresh consideration on merits with hearing opportunity. Petition disposed. en-us Tue, 27 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759043 Gujarat HC quashed appellate authority's order rejecting appeal for non-supply of certified copy. Court held that when appealed order is uploaded on common portal and viewable by appellate authority, requirement of certified copy becomes insignificant for authenticity purposes. Appellate authority could not reject appeal on technical grounds when statute doesn't mandate such requirement under amended GST Rules 108 and 109 effective December 26, 2022. Matter remanded for fresh consideration on merits with hearing opportunity. Petition disposed. Case-Laws GST Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759043