Dismissal of GST Appeal for Non-Filing of Self-Certified Copy Set Aside

Yakult Danone India Pvt Limited Vs Union of India And Others (Punjab Haryana High Court) Punjab and Haryana High Court has set aside an order by the Commissioner (Appeals), Goods and Service Tax, which had dismissed an appeal filed by Yakult Danone India Pvt Limited. The appeal, lodged under Section 107 of the Central Goods and Services Tax Act, 2017, was rejected solely on the grounds that a self-certified copy of the original order was not submitted. The Commissioner (Appeals) had contended that any delayed submission of the certified copy would retroactively render the appeal time-barred. H...