M/S Kedarnath Bhoi, Sambalpur vs. The Commissioner Of CT And GST, Cuttack
Held
The Court set aside the rejection order and remitted the matter back to the appellate authority. The appellate authority was directed to entertain the appeal and allow the petitioner to rectify any defects.
Facts
The petitioner's appeal was rejected for not submitting a certified copy of the order against which the appeal was filed, as required by Rule 108(3). The petitioner sought to quash this rejection order.
Key Issues
Whether the rejection of an appeal solely on the ground of non-submission of a certified copy of the order is sustainable when the issue is covered by a previous High Court judgment.
Sections Cited
Rule-108(3)
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Cause title — parties, addresses and appearances
ORDER 19.12.2023
Order No.
This matter is taken up through hybrid mode.
Heard Mr. S.A. Mohanty, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue.
The petitioner has filed this writ petition seeking to quash the order dated 30.06.2022 passed by opposite party no.3 under Annexure-3 in rejecting the appeal preferred by the petitioner on the ground that he has not submitted the certified copy of the decision or order, against which the appeal was filed as required under Rule-108(3) of the Odisha Central Goods and Services Tax Rules, 2017. 4. It is agreed to by the learned counsel for both the parties that the issue involved in this writ petition has already been set at rest by the judgment of this Court i
The judgment continues below.
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