Non-submission of certified copy of order u/r 108(3) of TNGST Act is only technical defect

PKV Agencies Vs State Tax Officer (Madras High Court) Madras High Court held that non-submission of certified copy of order within a period of 7 days as stipulated under Rule 108(3) of the Tamil Nadu Goods and Services Tax Rules, 2017 (TNGST Act) is only a technical defect. Facts- The only issue that arises for consideration in these writ petitions is whether an Appeal can be entertained as per the provisions of Rule 108 of the Tamil Nadu Goods and Service Tax Rules, 2017 even if the assessee has not submitted a certified copy of the order within a period of seven days as stipulated under Rule...