Allowing the petition the Court held that non submission of certified copy of assessment order while filing the appeal is only technical defect. Assessee was allowed to file the certified copy as collected and the Appellate Authority was directed to dispose of the appeal with reasoned order in accordance with law . ( W.P.(C) No. 14163 of 2022 dt 29 -6 -2022 )
Atlas Pvc Pipes Ltd v. State of Odhisha (2022) (65) G.S.T.L.45O (Orisa)(HC)
Central Goods and Service Tax Act , 2017 .
S. 107 : Appeals to Appellate Authority – Certified copy of assessment order – Non submission of certified copy of assessment order while filing the appeal – Technical defect – Writ is allowed- Appellate Authority was directed to dispose of the appeal with reasoned order in accordance with law [ Odisha Goods and Service tax Act, 2017 , S. 107, Limitation Act , 1963 , S .5 , Art , 226 ]