TaxTMI 
TaxTMI 
2023 (7) TMI 1098
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....te along with Mr. A.N. Ray, Advocate For the Opposite Parties : Mr. A. Kedia, SC (Central) for Revenue (O.P.1) Mr. Sunil Mishra, SC for Revenue (O.Ps. 2 to 4) ORDER This matter is taken up through hybrid mode. 2. Heard Mr. R.P. Kar, learned Senior Advocate appearing along with Mr. A.N. Ray, learned counsel for the petitioners; Mr. A. Kedia, learned Standing Counsel (Central), appearing for ....
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.... could not have been the cause for rejection. However, it is contended that even though the petitioner filed the appeal on 28.06.2021, but he has not been intimated about the defect in the appeal itself. Had the petitioner been intimated that there is defect in the appeal, then, he would have taken step for compliance thereof. As such, the authorities in a mechanical manner rejected the appeal fil....
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....though the application was filed on 28.06.2021, but the same was rejected due to non-filing of the certified copy. Therefore, there is no error apparent on the face of the order itself, so as to cause interference by this Court since the rejection of the appeal is well justified. 6. Having heard learned counsel for the parties and after going through the record there is no dispute that the petiti....
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....is defective one, then the appellate authority has to intimate the applicant with regard to the defect in the appeal by giving him opportunity to rectify the defect, so that the appellant can remove the same within the time stipulated. If that would have been adhered to after grant of such opportunity, then certainly right accrues in favour of the appellate authority to reject the same since the P....