{"id":30692,"date":"2022-11-05T05:52:05","date_gmt":"2022-11-05T00:22:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/atlas-pvc-pipes-ltd-v-state-of-odhisha-2022-65-g-s-t-l-45o-orisahc\/"},"modified":"2022-11-05T05:52:05","modified_gmt":"2022-11-05T00:22:05","slug":"atlas-pvc-pipes-ltd-v-state-of-odhisha-2022-65-g-s-t-l-45o-orisahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/atlas-pvc-pipes-ltd-v-state-of-odhisha-2022-65-g-s-t-l-45o-orisahc\/","title":{"rendered":"Atlas Pvc Pipes Ltd v. State of Odhisha (2022) (65) G.S.T.L.45O (Orisa)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 non submission of certified copy of assessment order while filing the appeal is only\u00a0 technical defect.\u00a0 Assessee was allowed to file the certified copy as collected\u00a0 and the Appellate Authority was directed to dispose of the appeal with reasoned order in accordance with law .\u00a0 \u00a0( W.P.(C) No. 14163 of 2022 dt 29 -6 -2022 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Goods and Service Tax Act , 2017 .<\/p>\n<p>S. 107 :  Appeals to Appellate Authority \u2013 Certified copy  of assessment order \u2013 Non submission of certified copy of assessment order while filing the appeal \u2013 Technical defect \u2013 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 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-30692","post","type-post","status-publish","format-standard","hentry","category-gst-law"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Z2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30692","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=30692"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30692\/revisions"}],"predecessor-version":[{"id":30693,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30692\/revisions\/30693"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}