Appeal cannot be rejected on procedural lapse of non-submission of order

Indian Potash Ltd. Vs Deputy Commissioner (ST) (Madras High Court) The Hon’ble Madras High Court in Indian Potash Ltd. v. Deputy Commissioner (ST) [W. P. Nos. W.P. NOS. 12497, 12498, 12500 & 12501 OF 2024 of 2024 dated June 06, 2024] directed the adjudicating authority to entertain the appeal which was earlier rejected on non-submission of order copy by the assessee before the appellate authority. Facts: M/s. Indian Potash Ltd. (“the Petitioner”) filed IGST refund application pertaining to ocean freight, which was rejected by the adjudicating authority. Aggrieved by the order the Pet...