The principal contention of petitioner is that the order passed under Section 129(3) of the CGST Act was not uploaded in the portal and certified copy was not issued despite request by the petitioner.
Section 129 of the CGST Act, 2017—Goods in Transit – The petitioner sought directions to quash GST DRC-07 dated 15.07.2020. The petitioner challenging the order passed under Section 129(3) of the Act submitted that the same was not uploaded in the portal and certified copy was not issued despite request by the petitioner. The respondent counsel submitted that the order was communicated to the authorized representative of the petitioner. However, due to technical glitch the uploading of the order was not possible. The counsel for the petitioner submitted that if the certified copy is issued and the petitioner is permitted to file an appeal against such order within the period of limitation prescribed, the grievance of the petitioner would be substantially redressed.
Held that:- The Hon’ble High Court directed the respondent to issue a fresh certified copy.
The principal contention of petitioner is that the order passed under Section 129(3) of the CGST Act was not uploaded in the portal and certified copy was not issued despite request by the petitioner.
Section 129 of the CGST Act, 2017—Goods in Transit – The petitioner sought directions to quash GST DRC-07 dated 15.07.2020. The petitioner challenging the order passed under Section 129(3) of the Act submitted that the same was not uploaded in the portal and certified copy was not issued despite request by the petitioner. The respondent counsel submitted that the order was communicated to the authorized representative of the petitioner. However, due to technical glitch the uploading of the order was not possible. The counsel for the petitioner submitted that if the certified copy is issued and the petitioner is permitted to file an appeal against such order within the period of limitation prescribed, the grievance of the petitioner would be substantially redressed.
Held that:- The Hon’ble High Court directed the respondent to issue a fresh certified copy.