Order Date – 12 March 2024

Parties: Visible Alpha Solutions India Private Limited Vs  Commissioner CGST (Appeals )Noida And Another

Facts –

• The Petitioner, Visible Alpha Solutions India Private Limited, filed appeal and was rejected on the ground of non submission of certified copy within time.

Issue –

• Whether appeal can be rejected on non submission of certified copy within time?

Order –

• The Single Bench of Hon’ble High Court Upon reconsideration of the order passed, the Court, suo motu, is of the view that paragraph 4 of the judgment and order dated February 12, 2024 is required to be substituted as mere non filing of the certified copy of the decision within a period of seven days, when the appeal has been filed electronically within the time frame prescribed, that is, three months, the authority should not dismiss the appeal on the ground that the certified copy of the decision was not filed within time.
• Accordingly, paragraphs 4, 4(i) and 4(ii) of this order be read in place of paragraph 4 of the judgment and order dated February 12, 2024 and this order be treated as part and partial of the said judgment and order.