{"id":269837,"date":"2022-07-08T16:00:22","date_gmt":"2022-07-08T10:30:22","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=269837"},"modified":"2022-07-14T14:56:15","modified_gmt":"2022-07-14T09:26:15","slug":"orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/","title":{"rendered":"Orissa High Court| Submission of certified order copy with appeal memo only a procedural requirement; Merit of the matter in appeal not to be sacrificed"},"content":{"rendered":"
\n

\n

Orissa High Court<\/span>: A Division Bench of Krushna Ram Mohapatra and Murahari Sri Raman, JJ. in a case where due to pandemic certified copy was not available on time while filing appeal , enclosure of impugned order copy available on GST portal as opposed to procedural requirement of certified copy must not result in compromising the matter to be decided on merits.<\/p>\n

The present appeal arises from the rejection of the petitioner’s prior appeal against the order of the Joint Commissioner of CT & GST, dated 23-05-2022. The petitioner, Atlas PVC Pipes Ltd., claims to have filed an appeal against an order of the CT & GST Officer for a rise in demand, and it is further asserted that apart from adhering to the procedure for filing of the appeal, the petitioner could not submit the certified copy of the impugned order along with the appeal memo in time.<\/p>\n

The petitioners contended the hyper-technical approach of the Appellate Authority left it remediless and that the Authority should have been more practical in its approach, by taking into consideration the pandemic situation.<\/p>\n

While the defendants claimed that the Authority had sufficiently followed the principles of natural justice as it gave the petitioners the opportunity to adhere to the impugned procedure by specifying dates for compliance.<\/p>\n

Reliance was placed on the judgment, In Re: Cognizance for Extension of Limitation,<\/i> 2022 SCC OnLine SC 27<\/a>, the Court held that the petitioner was entitled to the benefit of the exclusion of 7-day limitation as per Rule 108(3) of the OGST Rules, 2017. The Bench further made the observation that a mere delay in attaching a certified copy of the impugned order appealed against, should be treated a mere technical defect and the merit of the matter must not be disregarded in this respect.<\/p>\n

The Court allowed the appeal accordingly and directed the petitioner to appear before the Joint Commissioner of State Tax (Appeal),so that the Appellate Authority may proceed to decide the present appeal on the basis of its merits.<\/p>\n

[Atlas PVC Pipes Limited v. the State of Odisha, 2022 SCC OnLine Ori 2182<\/a>, decided on 29-06-2022<\/span>]<\/p>\n

\n

Advocates who appeared in this case :<\/p>\n

Sudeepta Kumar Singh, Advocate, for the Appellant;<\/p>\n

Sunil Mishra, Advocate, for the Respondents.<\/p>\n

\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Orissa High Court: A Division Bench of Krushna Ram Mohapatra and Murahari Sri Raman, JJ. in a case where due to pandemic <\/p>\n","protected":false},"author":67011,"featured_media":268945,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[50103,29134,39924,50107,35487,50104,50106,32558,50108,37146,50105,50109,2621,34292],"class_list":["post-269837","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-appeal-memo","tag-certified-copy","tag-covid-19","tag-ct-gst-organisation","tag-goods-and-services-tax","tag-gst-portal","tag-hyper-technical","tag-merits","tag-ogst-act","tag-orissa-high-court","tag-procedural","tag-pvc-pipes","tag-Tax","tag-technical-defect"],"yoast_head":"\nOrissa High Court| Submission of certified order copy with appeal memo only a procedural requirement; Merit of the matter in appeal not to be sacrificed | SCC Times<\/title>\n<meta name=\"description\" content=\"due to pandemic certified copy was not available on time while filing appeal, enclosure of impugned order copy available on GST portal\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Orissa High Court| Submission of certified order copy with appeal memo only a procedural requirement; Merit of the matter in appeal not to be sacrificed\" \/>\n<meta property=\"og:description\" content=\"due to pandemic certified copy was not available on time while filing appeal, enclosure of impugned order copy available on GST portal\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-08T10:30:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-14T09:26:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/orissa_high_court.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1331\" \/>\n\t<meta property=\"og:image:height\" content=\"888\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/\",\"name\":\"Orissa High Court| Submission of certified order copy with appeal memo only a procedural requirement; Merit of the matter in appeal not to be sacrificed | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/orissa_high_court.jpg\",\"datePublished\":\"2022-07-08T10:30:22+00:00\",\"dateModified\":\"2022-07-14T09:26:15+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\"},\"description\":\"due to pandemic certified copy was not available on time while filing appeal, enclosure of impugned order copy available on GST portal\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/orissa_high_court.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/orissa_high_court.jpg\",\"width\":1331,\"height\":888,\"caption\":\"Orissa High Court\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Orissa High Court| Submission of certified order copy with appeal memo only a procedural requirement; Merit of the matter in appeal not to be sacrificed\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Orissa High Court| Submission of certified order copy with appeal memo only a procedural requirement; Merit of the matter in appeal not to be sacrificed | SCC Times","description":"due to pandemic certified copy was not available on time while filing appeal, enclosure of impugned order copy available on GST portal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/","og_locale":"en_US","og_type":"article","og_title":"Orissa High Court| Submission of certified order copy with appeal memo only a procedural requirement; Merit of the matter in appeal not to be sacrificed","og_description":"due to pandemic certified copy was not available on time while filing appeal, enclosure of impugned order copy available on GST portal","og_url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2022-07-08T10:30:22+00:00","article_modified_time":"2022-07-14T09:26:15+00:00","og_image":[{"width":1331,"height":888,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/orissa_high_court.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/","url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/","name":"Orissa High Court| Submission of certified order copy with appeal memo only a procedural requirement; Merit of the matter in appeal not to be sacrificed | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/orissa_high_court.jpg","datePublished":"2022-07-08T10:30:22+00:00","dateModified":"2022-07-14T09:26:15+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"description":"due to pandemic certified copy was not available on time while filing appeal, enclosure of impugned order copy available on GST portal","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/orissa_high_court.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/orissa_high_court.jpg","width":1331,"height":888,"caption":"Orissa High Court"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/orissa-high-court-submission-of-certified-order-copy-with-appeal-memo-only-a-procedural-requirement-merit-of-the-matter-in-appeal-not-to-be-sacrificed\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Orissa High Court| Submission of certified order copy with appeal memo only a procedural requirement; Merit of the matter in appeal not to be sacrificed"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/orissa_high_court.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":304622,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/10\/13\/statutory-right-to-appeal-cannot-nugatory-trivialised-undue-importance-procedural-law-jk-ladakh-hc-legal-news\/","url_meta":{"origin":269837,"position":0},"title":"Statutory substantive right to appeal cannot remain nugatory by giving undue importance to procedural law: J&K and Ladakh HC","author":"Sucheta","date":"October 13, 2023","format":false,"excerpt":"The High Court observed that the object of Courts is to decide the rights of the parties and not to punish them for mistakes which are made in the conduct of the cases.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"jammu and kashmir and ladakh high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/jammu-and-kashmir-and-ladakh-high-court-1.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/jammu-and-kashmir-and-ladakh-high-court-1.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/jammu-and-kashmir-and-ladakh-high-court-1.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/jammu-and-kashmir-and-ladakh-high-court-1.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":373578,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/23\/gstat-leniency-in-appeal-filing-initial-phase-legal-news\/","url_meta":{"origin":269837,"position":1},"title":"GSTAT Allows Leniency in Appeal Scrutiny Until July 2026","author":"Kriti","date":"January 23, 2026","format":false,"excerpt":"GST Appellate Tribunal has issued an order allowing lenient scrutiny of appeal documents on the GSTAT Portal for six months, limiting objections to substantive defects only.","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"GSTAT appeal scrutiny leniency","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/GSTAT-appeal-scrutiny-leniency.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/GSTAT-appeal-scrutiny-leniency.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/GSTAT-appeal-scrutiny-leniency.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/GSTAT-appeal-scrutiny-leniency.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":254921,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/30\/once-an-appeal-is-duly-entertained-without-the-production-of-a-certified-copy-of-the-decree-sheet-with-it-then-subsequently-the-appeal-could-not-be-dismissed\/","url_meta":{"origin":269837,"position":2},"title":"J&K and Ladakh HC | Appeal filed without annexing decree sheet passes admission stage due to lapse on the part of Court Registry; Will the appeal survive? HC decides","author":"Editor","date":"September 30, 2021","format":false,"excerpt":"Jammu & Kashmir and Ladakh High Court: Ali Mohammad Magrey, J., held that once an appeal is duly entertained without the production of a certified copy of the Decree sheet with it, then, subsequently, the appeal could not be dismissed. Background In the instant application the Applicants had sought permission\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":379468,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/03\/26\/raj-hc-condoned-160-days-delay-in-filing-gst-appeal-and-remanded-back-to-appellate-authority\/","url_meta":{"origin":269837,"position":3},"title":"Missed GST deadlines not fatal where intent to comply exists; Rajasthan HC condones 160-day delay","author":"Shriya Singh","date":"March 26, 2026","format":false,"excerpt":"\u201cCancellation of GST registration or missed appellate deadlines should not permanently debar a taxpayer from the GST framework, especially where the taxpayer intends to comply by filing returns, paying taxes, interest, and penalties, and rectifying defaults. In such cases, denial of opportunity to an assessee undermines the inclusive and facilitative\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"160-days delay in filing GST appeal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/160-days-delay-in-filing-GST-appeal.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/160-days-delay-in-filing-GST-appeal.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/160-days-delay-in-filing-GST-appeal.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/160-days-delay-in-filing-GST-appeal.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":264858,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/01\/cal-hc-%e2%94%82-the-interest-of-revenue-has-been-safeguarded-order-of-detention-against-the-state-upheld-in-matter-of-gst-act\/","url_meta":{"origin":269837,"position":4},"title":"Cal HC \u2502 The interest of revenue has been safeguarded; Order of detention against the State upheld in matter of GST Act","author":"Editor","date":"April 1, 2022","format":false,"excerpt":"Calcutta High Court: The Division Bench of T. S. Sivagnanam and Hiranmay Bhattacharyya, JJ., dismissed an appeal and connected application which was filed by the State against\u00a0 the order of detention passed by the authority detaining two trucks containing consignment of steel and other products in WPA 17611 of 2021\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":208581,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/01\/22\/ker-hc-gst-no-encashment-of-bank-guarantee-in-a-tax-evasion-case-until-the-statutory-appeal-in-that-regard-is-considered-by-court\/","url_meta":{"origin":269837,"position":5},"title":"Ker HC | GST: No encashment of bank guarantee in a tax evasion case until the statutory appeal in that regard is considered by Court","author":"Bhumika Indulia","date":"January 22, 2019","format":false,"excerpt":"Kerala High Court: The Bench of Dama Seshadri Naidu, J. granted a stay on encashment of bank guarantee by tax authorities until the statutory appeal preferred in that regard was considered by the competent court. Petitioner herein was transporting certain goods from Tamil Nadu to Perinthalmanna. When the authorities checked\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/269837","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=269837"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/269837\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/268945"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=269837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=269837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=269837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}