2023 (2) TMI 1261

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....sent petition is for setting aside order dated 30.01.2023 (Annexure P-4) passed by the Joint Commissioner of State Tax (Appeals)- cum-Appellate Authority, Faridabad, whereby appeal filed by petitioner, against order of revocation of cancellation of Registration in Form GST DRC-07, has been dismissed on the ground that the petitioner has failed to submit certified copy of impugned order. Learned c....

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.... order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy," After amendment, the amended rule is reproduced as under:- "(3) Where the de....

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....dgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal. Now, the provision of submitting certified copy of the decision or order....