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GST Appeal cannot be Dismissed for mere late filing of certified copy: Calcutta HC

Case Law Details

Case Name
Saraogi E-Ventures Private Limited & Anr. Vs Assistant Commissioner (Calcutta High Court)
Date of Judgement/Order
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Advertisement Saraogi E-Ventures Private Limited & Anr. Vs Assistant Commissioner (Calcutta High Court) GST Appeal Restored for Being Dismissed on Technical Certified Copy Delay; Appeal Dismissal Quashed for Hyper-Technical Filing Defect; Technical Lapse Cannot Defeat Timely GST Appeal, Holds High Court; GST Appeal Rejection Set Aside Due to Over-Technical Approach; High Court Revives GST Appeal Rejected for Procedural Non-Compliance. The Calcutta High Court examined a writ petition challenging dismissal of a GST appeal on the technical ground of non-filing of a certified copy of the...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,515

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