High Court Overturns Dismissal Due to Procedural Errors, Emphasizes Fairness in Allowing Corrections and Clarifications.
Case-Laws
GST
Dismissal of an appeal by the appellate authority due to procedural defects, including the failure to submit a Board Resolution appointing the authorized signatory, the non-mentioning of the signatory's name, delay in filing the appeal, and incorrect mode of pre-deposit payment. The High Court held that the appellant was not given an opportunity to recti
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