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GST Assessment Order Referenced in Electronic Filing constitutes Substantial Compliance: HC
Case Law Details
- Case Name
- Neospark Drugs and Chemicals Private Limited Vs Additional Commissioner of Central Tax (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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Neospark Drugs and Chemicals Private Limited Vs Additional Commissioner of Central Tax (Andhra Pradesh High Court)
In the case of Neospark Drugs and Chemicals Private Limited vs. Additional Commissioner of Central Tax, the petitioner challenged the rejection of their appeal against an assessment order by the Additional Commissioner of Central Tax (GST-Appeals). The rejection was based on the grounds of filing the appeal beyond the condonable period.
The petitioner had filed their appeal online on 26.09.2022, referencing the particulars of the assessment order dated 20.07.2022, which was alread...
