2024 (3) TMI 632

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....R B. SARAF, J. 1. By judgment and order dated February 12, 2024, this Court had allowed this writ petition setting aside the impugned order dated October 18, 2023 and directed the appellate authority to de novo hear the appeal filed by the petitioner and pass a reasoned order on merits within a period of three months. 2. Upon reconsideration of the order passed, this Court, suo motu, is of the v....

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....ile filing Memo of Appeal, non-submission of certified copy, as has rightly been conceded by the Additional Standing Counsel appearing on behalf of CT&GST Organisation, is to be treated as mere technical defect." 4(i). Furthermore, the High Court of Madras in the case of PKV Agencies vs. Appellate Dy. Commissioner (GST) (Appeals), Vellore reported in 2023 (73) G.S.T.L. 71 (Mad.) held as follows:....

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.... period stipulated in sub-rule (3) of Rule 108, the requirement to furnish certified copy of the impugned order within seven days of filing of appeal is only a procedural requirement, which can be condoned by exercising powers under Article 226 of the Constitution of India as it is only a technical defect." 4(ii) Keeping in mind the judgments passed by these High Courts and upon examination of S....