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- Whether appeal filed is time barred due to delay/ non-submission of hard copy with the appellate authorities ?
Whether appeal filed is time barred due to delay/ non-submission of hard copy with the appellate authorities ?
Issue Favourable to Tax Payer ?:- yes
Held - As per the unamended rule 108 (3) of the Rules, the time of filing certified copy of the order appealed against was within 7 days of submission of appeal; whereas, as per the amended rule 108(3) of the Rules, where the decision and order against is not uploaded on the common portal, then the party shall submit certified copy of the said decision within 7 days.
Bare conjoint reading of the aforesaid prov.....
Issue Favourable to Tax Payer ?:- yes
Held - As per the unamended rule 108 (3) of the Rules, the time of filing certified copy of the order appealed against was within 7 days of submission of appeal; whereas, as per the amended rule 108(3) of the Rules, where the decision and order against is not uploaded on the common portal, then the party shall submit certified copy of the said decision within 7 days.
Bare .....
Issue Favourable to Tax Payer ?:- yes
Held - As per the unamended rule 108 (3) of the Rules, the time of filing certified copy of the order appealed against was within 7 days of submission of appeal; whereas, as per the amended rule 108(3) of the Rules, where the decision and order against is not uploaded on the common portal, then the party shall submit certified copy of the said decision within 7 days.
Issue Favourable to Tax Payer ?:- yes
Held - If the order was not uploaded on the common portal, the self-certified copy could be filed within seven days from the date of filing of the final form and final acknowledgement would be issued. Subject to the condition that the selfcertified copy is filed within seven days, the date of issuance of provisional acknowledgement was to be the date of filing of the appeal. If the selfcertified copy was submitted .....
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, appellant, on 26.11.2022 i.e. within five days of the filing of the appeal through the online portal, sent the hardcopy of the order appealed against by post to the Office of Commissioner of Central Tax. Petitioner subsequently learnt that the hardcopy of the original order was forwarded to the Department of GST-I instead of GST-II.
Appellant submitte.....
Issue Favourable to Tax Payer ?:- yes
Held - It is not disputed that appeal against cancellation of the GST registration can be filed within three months which can be extended by a further period of 30 days. The petitioner filed the e-appeal on 17.06.2022 but could not submit the hard-copy within the prescribed period of limitation
It cannot be denied that the petitioner herein would not be able to continue with his business in absence of GST registration and thus, would be .....
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