Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HC
The Delhi High Court ruled that the delay in filing a certified copy of the impugned order does not render an appeal under Section 107 of the CGST Act time-barred if filed electronically. The court clarified that electronic filing is valid even with a delay in submitting physical copies, ensuring that taxpayers are not penalized for procedural delays.