Ramani Suchit Malushte Vs UOI
Date: September 21, 2022
Subject Matter
Time to file appeal would commence only after signature (digital or otherwise) is affixed on registration Cancellation order
Summary
It is not denied that the order in original dated 14th November 2019 was not digitally signed. Conveniently, respondent stated that petitioner cannot take stand of not receiving the signed copy because the unsigned order was admittedly received by pe…
1. Petitioner is impugning an order passed on 2nd August 2021 but issued on 4th August 2021 by which petitioner’s appeal came to be dismissed on the ground that appeal was not filed within a period of three months provided under Section 107(1) of The Central Goods and Services Tax Act, 2017 (the CGST Act) and in any case the appeal was delayed more than one month provided under Sub Section 4…