The Case:

• A company filed an appeal against a decision denying them a refund on Import Goods and Services Tax (IGST) paid on ocean freight.
• The appeal was filed on time (June 18, 2021).
• However, the company failed to submit a physical copy of the disputed order within the required seven days. They only submitted it on February 2, 2024.

The Dispute:

• The authorities refused to process the appeal due to the late submission of the physical order.

Company's Argument:

• The company argued that the requirement for a physical copy is a minor technicality and shouldn't prevent their appeal from being heard.
• They cited a previous court case (M/s.PKV Agencies) that supported their position.

Court's Decision:

• The court agreed with the company.
• Following the precedent set in M/s.PKV Agencies, the court ruled that the late submission of the physical order is a technical defect and shouldn't prevent the appeal from being processed.
• The court directed the authorities to process the appeal as long as it meets other requirements.

GST Case Law Indian Potash Limited Versus Deputy Commissioner

CItation-2024 TAXONATION 1207 (MADRAS)

CLICK HERE TO READ FULL CASE LAW 

OR 

SUBSCRIBE GST E-LIBRARY (INDIA'S HIGHEST GST CASE LAW DATA)

FOR MORE UPDATE ON GST/ IT JOIN OUR FREE WHATSAPP GROUP BY CLICKING ON THIS LINK https://chat.whatsapp.com/C8VB6F6VHme3A061UDQKhj