2025 (4) TMI 559

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....Adv. Bhakti Date a/w Adv. Mamta Omle,. P. C. 1. Not on board. Mentioned. Taken on board. 2. Rule. Rule is made returnable forthwith. At the request of and with the consent of the learned Counsel for the parties, heard finally. 3. The Petition challenges the Order-in-Appeal No. SK/90/ Appeals-II/MC/2024-25 dated 21.06.2024 by which the Petitioner's Appeal before Respondent No. 2 was....

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.... the Appeal, was rejected holding that rectification of mistakes as per Section 161 of CGST Act, 2017 is limited to correcting the errors which are apparent on record and the nature of the order cannot be changed by it as it would lead to review of the order-in-appeal passed by its predecessor. 5. In almost identical circumstances, this Court has allowed several Petitions wherein appeals were r....

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....a] 7. The facts in the present case are also not significantly different. Proper material has been produced to show that the signatory to the Appeal memo was indeed authorised to sign the same. 8. We find that Respondent No. 2, during the personal hearing, directed the Petitioner to submit the proper authorization of the authorized signatory, which, in fact, was submitted to 2nd Respondent&#....

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.... opportunity to submit self-certified copies of the documents before rejecting the appeal. According to the Petitioner, there is no requirement of submission of self-certified copies of the documents in an appeal filed online. The Petitioner, however, undertakes to submit the self-certified copies of all the documents within 2 weeks. 10. Accordingly, we set aside the Impugned Order-in-Appeal da....