Non-Submission of Certified Section 74 Order Copy Doesn’t Warrant GST Appeal Rejection: HC

Jai Prakash Shiv Charan Bidi Vs Commissioner (Allahabad High Court) In a recent judgment, the Allahabad High Court addressed a crucial aspect concerning the rejection of appeals in the absence of a certified copy of the order. The case revolves around a writ petition filed under Article 226 of the Indian Constitution by the petitioner, challenging the order passed by the respondent no. 2 under Section 74 of the Central Goods and Service Tax Act, 2017, along with the State Goods and Service Tax Act, 2017. Additionally, the petitioner contested the order in appeal dated August 25, 2022, issued b...