GST: Not furnishing certified copy of order appealed against within 7 days of filing of appeal is a mere technical defect

Atlas Pvc Pipes Limited Vs State of Odisha (Orissa High Court) It is ex facie clear from the copy of Memo of Appeal in Form GST APL-01 vide Annexure-2 series to the writ petition that having received the Order passed under Section 74 of the OGST Act on 20.01.2021, the Petitioner filed the appeal invoking Section 107 on 21.04.2021. The statutory prescribed period for preferring appeal fell within the extended period in consonance with Finance Department Notification bearing No.13898-FIN-CT1-TAX-0002/2020 [SRO No.129/2021], dated 07.05.2021 issued in exercise of powers under Section 168A of the ...