https://www.taxtmi.com/article/detailed?id=16443 Timely procurement of a certified copy of the impugned order is essential where an appeal requires such copy for valid institution. A litigant is expected to apply for the certified copy promptly, ideally on the day of pronouncement or immediately upon receipt of the order, and to follow up until it is obtained. Where the copy is not yet available, an appeal may be presented with an application seeking exemption from filing the certified copy and time to file it later, but the exemption mechanism must be invoked expressly and within the limitation framework. en-us Mon, 18 May 2026 08:45:05 +0530 Mon, 18 May 2026 08:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16443 Timely procurement of a certified copy of the impugned order is essential where an appeal requires such copy for valid institution. A litigant is expected to apply for the certified copy promptly, ideally on the day of pronouncement or immediately upon receipt of the order, and to follow up until it is obtained. Where the copy is not yet available, an appeal may be presented with an application seeking exemption from filing the certified copy and time to file it later, but the exemption mechanism must be invoked expressly and within the limitation framework. Articles Other Topics Mon, 18 May 2026 08:45:05 +0530 https://www.taxtmi.com/article/detailed?id=16443