Appeal can’t be dismissed for want of certified copy of order appealed against

Shree Jagannath Traders Vs Commissioner of State Tax Odisha (Orissa High Court)

 Hon’ble High Court of Orissa held that, mere delay in enclosing a certified copy of order appealed against along with the appeal should not be considered for rejecting the Appeal.

Facts:

M/s Shree Jagannath Traders (“the Assessee”/ “the Petitioner”) filed appeal against and order of adjudicating authority before Appellate Authority within time, electronically accompanied by a downloaded copy of order appealed against. Further, it was not accompanied by the certified copy thereof at that stage since the Lawyer who had filed the appeal was in self quarantine as he had come into contact with a client who had tested positive for Covid-19.

The Appellate Authority dismissed the Assessee ’s appeal on the ground that appeal was not presented within time.

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