Online Appeal Restored After Court Rules Against Dismissal for Lack of Certified Physical Copy of Assessment Order.

Case-Laws – GST – Highlights – Dismissal of an appeal by the petitioner against an assessment order. The dismissal was primarily due to the petitioner filing an online appeal without submitting a certified physical copy of the assessment order, instead p

Online Appeal Restored After Court Rules Against Dismissal for Lack of Certified Physical Copy of Assessment Order.
Case-Laws
GST
Dismissal of an appeal by the petitioner against an assessment order. The dismissal was primarily due to the petitioner filing an online appeal without submitting a certified physical copy of the assessment order, instead providing a downloaded copy. The High Courts unanimously held that the amendment to Rule 108, effective from 26.12.2022, is procedural and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =