Non-Submission Of Certified Copy of GST Order Appealed Against Within 7 Days Is A Mere Technical Defect: Orissa High Court

The Orissa High Court has held that the non-submission of a certified copy of the GST order appealed against within 7 days is a mere technical defect. The division bench of Justice Krushna Ram Mohapatra and Justice Murahari Shri Raman has observed that on the altar of default in compliance of a procedural requirement, the merit of the matter on appeal cannot be sacrificed. "Since...