Non-production of Hard Copy of Impugned order u/r 108(3) is Only a Technical Defect: Madras HC quashes Orders Rejecting Ocean Freight IGST Refund [Read Order]
Non-production of the hard copy of the impugned order is only a technical defect. It reiterated that the appeal should be processed as long as it was filed within the statutory timeframe
By Navasree A.M - On June 9, 2024 10:23 am - 3 mins read
In a recent ruling, Madras High Court ruled in favour of the petitioner with regards to the IGST refund of Ocean freight. It was observed that non-production of hard copy of the impugned order under Rule 108(3) of the GST is only a technical defect and that the appeal is required to be processed provided…
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