GST Appeal Shouldn’t Be Dismissed Solely for Late Certified Copy Submission

Enkay Polymers Vs State of U.P. And 2 Others (Allahabad High Court) In the case of Enkay Polymers vs State Of U.P. And 2 Others, the Allahabad High Court addressed a key procedural issue concerning the submission of certified copies in GST appeals. The petitioner, Enkay Polymers, filed a writ petition under Article 226 of the Constitution of India, challenging an order dated July 03, 2023, passed by the Additional Commissioner, Grade-2 (Appeal)-IV, State Tax Ghaziabad. The order rejected the petitioner’s appeal on the grounds that it was time-barred because the self-certified copy of the...