Requirement to Submit Certified Copy of Order Would Be Insignificant in View of Availability of Order on Online Portal | HC

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Case Details: Otsuka Pharmaceutical India (P.) Ltd. v. Union of India - [2024] 161 taxmann.com 368 (Gujarat)

Judiciary and Counsel Details

  • Bhargav D. Karia & Niral R. Mehta, JJ.
  • Uchit N. Sheth for the Petitioner.
  • Siddharth H. Dave for the Respondent.

Facts of the Case

The petitioner was engaged in the manufacture and export of pharmaceuticals products. It exercised the option of exporting goods without payment of tax and seeking a refund of unutilised input tax credit. The adjudicating authority rejected part of the refund claim and the petitioner filed an appeal against the said order. The Appellate Authority rejected the appeal on the ground of delay and the petitioner challenged the rejection order.

High Court Held

The Honorable High Court noted that the Appellate Authority rejected the appeal on the ground of delay since the petitioner failed to submit certified copy of the order within the stipulated period. However, the Court noted that as per the amended Rule 108, if the decision or order appealed against is uploaded on the common portal, then the requirement of submission by the appellant of a certified copy of such an uploaded order to vouch for its authenticity would be insignificant in view of the availability of the order online.

Therefore, the Court held that the Appellate Authority’s order rejecting the appeal on the ground of delay would not survive and the matter was remanded back to the Appellate Authority to pass a fresh de novo order on merits after giving opportunity of hearing to the petitioner.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied