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Offline appeal due to glitches in GST portal - is a valid appeal
Yash Kothari Public Charitable Trust v. State of U.P.
16-01-2023
WRIT TAX NO. - 1027 OF 2022
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The Act has granted right to every person, who is aggrieved by an order passed by the Adjudicating Authority to approach the appellate forum as envisaged under Section 107. The act of the respondents in not entertaining the appeal offline is an act from stopping the assessee from getting his right adjudicated as provided under the Act.
The view was taken by the Division Bench of Andhra Pradesh High Court in Ali Cotton Mill interpreting Rule 108 to the extent that in case of notification not issued by the Chief Commissioner, it will be presumed that other mode is only through offline.
This Court finds that the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
The view was taken by the Division Bench of Andhra Pradesh High Court in Ali Cotton Mill interpreting Rule 108 to the extent that in case of notification not issued by the Chief Commissioner, it will be presumed that other mode is only through offline.
This Court finds that the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
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Offline appeal due to glitches in GST portal - is a valid appeal
Yash Kothari Public Charitable Trust v. State of U.P.
16-01-2023
WRIT TAX NO. - 1027 OF 2022
Practiceguru Sample Posters - Pl Subscribe
The Act has granted right to every person, who is aggrieved by an order passed by the Adjudicating Authority to approach the appellate forum as envisaged under Section 107. The act of the respondents in not entertaining the appeal offline is an act from stopping the assessee from getting his right adjudicated as provided under the Act.
The view was taken by the Division Bench of Andhra Pradesh High Court in Ali Cotton Mill interpreting Rule 108 to the extent that in case of notification not issued by the Chief Commissioner, it will be presumed that other mode is only through offline.
This Court finds that the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
The view was taken by the Division Bench of Andhra Pradesh High Court in Ali Cotton Mill interpreting Rule 108 to the extent that in case of notification not issued by the Chief Commissioner, it will be presumed that other mode is only through offline.
This Court finds that the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
Practiceguru Sample Posters - Pl Subscribe
Sample Offline appeal due to glitches in GST portal - is a valid appeal
Yash Kothari Public Charitable Trust v. State of U.P.
16-01-2023
WRIT TAX NO. - 1027 OF 2022
Practiceguru Sample Posters - Pl Subscribe
The Act has granted right to every person, who is aggrieved by an order passed by the Adjudicating Authority to approach the appellate forum as envisaged under Section 107. The act of the respondents in not entertaining the appeal offline is an act from stopping the assessee from getting his right adjudicated as provided under the Act.
The view was taken by the Division Bench of Andhra Pradesh High Court in Ali Cotton Mill interpreting Rule 108 to the extent that in case of notification not issued by the Chief Commissioner, it will be presumed that other mode is only through offline.
This Court finds that the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
The view was taken by the Division Bench of Andhra Pradesh High Court in Ali Cotton Mill interpreting Rule 108 to the extent that in case of notification not issued by the Chief Commissioner, it will be presumed that other mode is only through offline.
This Court finds that the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
Practiceguru Sample Posters - Pl Subscribe
Sample Offline appeal due to glitches in GST portal - is a valid appeal
Yash Kothari Public Charitable Trust v. State of U.P.
16-01-2023
WRIT TAX NO. - 1027 OF 2022
Practiceguru Sample Posters - Pl Subscribe
The Act has granted right to every person, who is aggrieved by an order passed by the Adjudicating Authority to approach the appellate forum as envisaged under Section 107. The act of the respondents in not entertaining the appeal offline is an act from stopping the assessee from getting his right adjudicated as provided under the Act.
The view was taken by the Division Bench of Andhra Pradesh High Court in Ali Cotton Mill interpreting Rule 108 to the extent that in case of notification not issued by the Chief Commissioner, it will be presumed that other mode is only through offline.
This Court finds that the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
The view was taken by the Division Bench of Andhra Pradesh High Court in Ali Cotton Mill interpreting Rule 108 to the extent that in case of notification not issued by the Chief Commissioner, it will be presumed that other mode is only through offline.
This Court finds that the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
Practiceguru Sample Posters - Pl Subscribe
Sample Offline appeal due to glitches in GST portal - is a valid appeal
Yash Kothari Public Charitable Trust v. State of U.P.
16-01-2023
WRIT TAX NO. - 1027 OF 2022
Practiceguru Sample Posters - Pl Subscribe
The Act has granted right to every person, who is aggrieved by an order passed by the Adjudicating Authority to approach the appellate forum as envisaged under Section 107. The act of the respondents in not entertaining the appeal offline is an act from stopping the assessee from getting his right adjudicated as provided under the Act.
The view was taken by the Division Bench of Andhra Pradesh High Court in Ali Cotton Mill interpreting Rule 108 to the extent that in case of notification not issued by the Chief Commissioner, it will be presumed that other mode is only through offline.
This Court finds that the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
The view was taken by the Division Bench of Andhra Pradesh High Court in Ali Cotton Mill interpreting Rule 108 to the extent that in case of notification not issued by the Chief Commissioner, it will be presumed that other mode is only through offline.
This Court finds that the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
Practiceguru Sample Posters - Pl Subscribe
Sample Offline appeal due to glitches in GST portal - is a valid appeal
Yash Kothari Public Charitable Trust v. State of U.P.
16-01-2023
WRIT TAX NO. - 1027 OF 2022
Practiceguru Sample Posters - Pl Subscribe
The Act has granted right to every person, who is aggrieved by an order passed by the Adjudicating Authority to approach the appellate forum as envisaged under Section 107. The act of the respondents in not entertaining the appeal offline is an act from stopping the assessee from getting his right adjudicated as provided under the Act.
The view was taken by the Division Bench of Andhra Pradesh High Court in Ali Cotton Mill interpreting Rule 108 to the extent that in case of notification not issued by the Chief Commissioner, it will be presumed that other mode is only through offline.
This Court finds that the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
The view was taken by the Division Bench of Andhra Pradesh High Court in Ali Cotton Mill interpreting Rule 108 to the extent that in case of notification not issued by the Chief Commissioner, it will be presumed that other mode is only through offline.
This Court finds that the taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
Practiceguru Sample Posters - Pl Subscribe
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