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PKV AGENCIES vs. THE APPELLATE DEPUTY COMMISSIONER (GST) (APPEALS)
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
Hari Radhakrishnan
Res. Counsel
Amirtha Dinakaran

Petitioner / Applicant

PKV AGENCIES
Respondent THE APPELLATE DEPUTY COMMISSIONER (GST) (APPEALS)
Court Madras High Court
State

Tamilnadu

Date Feb 6, 2023
Order No.

W.P. Nos.17522 & 17523 of 2020

Citation

2023(2) TAXREPLY 7010
Original Order
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ORDER

COMMON ORDER These writ petitions have been filed seeking for a direction to the first respondent to take on record the Appeal dated 13.12.2019, filed electronically against the order dated 23.10.2019 passed in GSTIN 33AAVFP9903E1ZX/2018-19 and 33AAVFP9903E1ZX/2019-20. 2.The only issue that arises for consideration in these writ petitions is whether an Appeal can be entertained as per the provisions of Rule 108 of the Tamil Nadu Goods and Service Tax Rules, 2017 even if the assessee has not submitted a certified copy of the order within a period of seven days as stipulated under Rule 108(3) of the aforementioned Rules. The petitioner has filed a Statutory Appeal under Section 107 of the Tamil Nadu Goods and Service Tax Act, 2017 electronically on time. But as required under Rule 108(3) of the Tamil Nadu Goods and Service Tax Rules, 2017, they have not filed a hard copy of the impugned order with the respondents, within a period of seven days from the date of filing of the Ap....

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