GST Appeal cannot be rejected for non/delayed submission of certified copy of uploaded order

Otsuka Pharmaceutical India Pvt. Ltd. Vs Union of India & Ors. (Gujarat High Court)

In a recent judgment, the Gujarat High Court addressed the issue of rejection of GST appeals due to non or delayed submission of certified copies of uploaded orders. The case involved Otsuka Pharmaceutical India Pvt. Ltd., a company engaged in the manufacture and export of pharmaceutical products, registered under the GST Act.

The petitioner had applied for a refund on the GST portal within the prescribed time limit. However, after receiving a show-cause notice and subsequent rejection of

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