https://www.taxtmi.com/caselaws?id=761672 Interpretation of the requirement for submission of certified copies under Rule 108 of the GGST Rules: the court held that when an appealed order is uploaded to and accessible on the common portal, no certified copy is required to test authenticity, and insistence on such certification is procedurally regressive; consequence: the impugned appellate rejection for non-submission was quashed. The court further treated a clarificatory amendment effective 26.12.2022 as retrospectively applicable, resulting in remand for a fresh de novo hearing on merits after opportunity of hearing. en-us Wed, 30 Oct 2024 00:00:00 +0530 Mon, 19 Jan 2026 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761672 Interpretation of the requirement for submission of certified copies under Rule 108 of the GGST Rules: the court held that when an appealed order is uploaded to and accessible on the common portal, no certified copy is required to test authenticity, and insistence on such certification is procedurally regressive; consequence: the impugned appellate rejection for non-submission was quashed. The court further treated a clarificatory amendment effective 26.12.2022 as retrospectively applicable, resulting in remand for a fresh de novo hearing on merits after opportunity of hearing. Case-Laws GST Wed, 30 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761672