Case Law Details
Case Name : Tropical Beverages Pvt. Ltd. Vs Union of India and Others (Tripura High Court)
Related Assessment Year :
Courts :
All High Courts Tripura High Court
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Tropical Beverages Pvt. Ltd. Vs Union of India and Others (Tripura High Court)
The Hon’ble Tripura High Court in Tropical Beverages Pvt. Ltd. v. the Union of India & Ors. [W.P(C) No. 701 of 2021 dated January 4, 2022] quashed the order of the Appellate Authority refusing the appeal filed by the assessee on the wrong GST portal. Further held that, uploading of an appeal may be before the wrong portal, but it is obligatory on the part of the authorities concerned in such an event to bring it to the notice of the assessee that the appeal has been filed before the wrong authority so that the...
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Author Bio
THANKS A LOT FOR THIS VALUABLE INFORMATION
Good decision taken by the honorable court that appellant should be informed through email id regarding mistake happened while filing appeal application in wrong portal cgst instead of sgst for such a small mistake appellant to file writ petitions before the high courts is not admissible-