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SARAOGI E-VENTURES PRIVATE LIMITED & ANOTHER vs. ASSISTANT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

NIZAMUDDIN, J.
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Jitesh Sah
Res. Counsel
K.k. Maiti
Tapan Bhanja

Petitioner / Applicant

SARAOGI E-VENTURES PRIVATE LIMITED & ANOTHER
Respondent ASSISTANT COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jun 8, 2023
Order No.

WPA 10560 of 2023

Citation

2023(6) TAXREPLY 8267
Original Order
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ORDER

ORDER Affidavit-of-service filed in court be kept with the record. 2. Heard learned Advocates appearing for the parties. 3. By this writ petition, petitioners have challenged the impugned order dated 22nd March, 2023 passed by the Appellate Authority under the relevant provisions of CGST Act on the technical ground of non-filing of the certified copy of the order within seven days of online submission of appeal. It is undisputed fact that that the appeal was filed on-line within the statutory period along with the copy of the order. So in my view if an appeal has got merit it should not be dismissed on such hyper-technical ground of non-filing of certified copy within the statutory period when the appeal itself was filed within the time along with copy of the order on-line. 4. Considering the facts and circumstances of the case, submission of the parties and in the interest of justice the aforesaid impugned order dated 22nd March, 2023 is set aside and the appeal is ....

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