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VENUS MACRO PRINTS PVT. LTD. vs. STATE OF GUJARAT & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N. RAY

Pet. Counsel

Apurva N Mehta

Res. Counsel

Raj Tanna

Petitioner / Applicant	VENUS MACRO PRINTS PVT. LTD.
Respondent	STATE OF GUJARAT & OTHERS
Court	Gujarat High Court
State	Gujrat
Date	Oct 30, 2024
Order No.	R/SPECIAL CIVIL APPLICATION NO. 14547 of 2024
Citation	2024(10) TAXREPLY 11634
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ORDER
ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. The petitioner had filed an appeal being ARN:AD2405210020307 dated 08-05-2021 against Order No. ZD240221013594X dated 27-02-2021 before the Joint Commissioner of State Tax, Appeal-1, Rajkot. However, since the petitioner had not submitted certified copy of the order i.e. GST Form RFD-06, the said appeal came to be dismissed in terms of Rule 108 (3) of the GGST Rules, 2017 which, at the relevant point of time read as under:- “As per Rule 108 (3) of the GGST Rules, 2017 "A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FO....