HC overturned decision of Appellant Authority due to late filing of hard copy of Appeal

Sunbeam Generators Pvt. Ltd. Vs Additional Commissioner (Appeals-I) (Madras High Court) The basis for the appeal in the writ petition W.P.No.16140 of 2024 is the rejection of the petitioner’s application for a refund under Section 54 of the GST enactments. The petitioner, M/s. Sunbeam Generators Pvt. Ltd., had applied for a refund, which was initially rejected by an order dated April 13, 2022. The petitioner then filed an appeal against this rejection online on June 28, 2022, within the prescribed time limit, which was up to July 12, 2022. However, the hard copy of the appeal was submitt...