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INDIAN POTASH LIMITED vs. DEPUTY COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR
Pet. Counsel
T. Shrayashree
Harish Bindumadhavan
Res. Counsel
K. Vasanthamala

Petitioner / Applicant

INDIAN POTASH LIMITED
Respondent DEPUTY COMMISSIONER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 4, 2024
Order No.

W. P. No. 11991 of 2024

Citation

2024(6) TAXREPLY 10338
Original Order
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ORDER

ORDER In this writ petition, the petitioner seeks a direction to the first respondent to accept the appeal by treating the date of filing of the appeal as 18.06.2021. 2. In the above case, refund rejection order was issued against the petitioner in relation to claim for refund of IGST on ocean freight. The appeal was presented on 18.06.2021 before the appellate authority. As per Rule 108(3) of applicable GST Rules, the petitioner was required to file a hard copy of the impugned order within seven days of presentation of the appeal. This requirement was not complied with until 02.02.2024. 3. Learned counsel for the petitioner relied on a judgment of this Court in M/s.PKV Agencies v. The Appellate Deputy Commissioner (GST) (Appeals), Vellore, (PKV Agencies), 2023 (2) TMI 932 to contend that Rule 108(3) is a purely procedural requirement and that the appeal is required to be processed provided the appeal was filed within time. Apart from pointing out that the impu....

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