High Court: Certified Copy Not Needed for Appeals if Order Available Online; Quashes Rejection of Appeal, Orders Rehearing.

Case-Laws – GST – Highlights – In light of the amended Rules 108 and 109 of the GST Rules effective from 26th December 2022, the High Court held that when an appealed order is issued or uploaded on the common portal and can be viewed by the appellate aut

High Court: Certified Copy Not Needed for Appeals if Order Available Online; Quashes Rejection of Appeal, Orders Rehearing.
Case-Laws
GST
In light of the amended Rules 108 and 109 of the GST Rules effective from 26th December 2022, the High Court held that when an appealed order is issued or uploaded on the common portal and can be viewed by the appellate authority, submitting a certified copy of such uploaded order for authenticity becomes insignificant. Therefore, the appellate author

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