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Revisional Authority exercising the powers under Section 108 of Central Goods and Services Tax Act, 2017 has annulled impugned order while remanding back to Appellate Authority for adjudication of appeal on merits.

Appeal — The Petitioner challenged the order passed by Additional Commissioner (Appeals), HGST, Panchkula, whereby its appeal against order in original dated 19.4.2018 was dismissed on the ground that certified copy of order in original has not been appended. Revisional Authority exercising the powers under Section 108 of the Act annulled impugned order while remanding back to Appellate Authority for adjudication of appeal on merits. Writ petition became infructuous. — S.S. Traders Vs. State of Haryana and Others [2019] 16 TAXLOK.COM 015 (P&H)

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