Sunbeam Generators Pvt. Ltd. Vs Additional Commissioner (Appeals-I)
Date: July 2, 2024
Subject Matter
Appeal: Requirement of filing a self-certified copy is only applicable if the order is not uploaded on the common portal
Summary
The petitioner applied for a refund under Section 54 of the GST act, and their application was rejected. They appealed the decision, and although the appeal was filed online within the prescribed time, it was rejected due to the hard copy being submi…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this writ petition, an appellate order dated 24.01.2024 is assailed. The petitioner had applied for refund under Section 54 of applicable GST enactments. Such application was rejected by order dated 13.04.2022. The petitioner carried the matter in appeal before the appellate authority by presenting such appeal online on 28.06.2022. The time l…