RGS IMPEX PVT. LTD. Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dtd. 28/2/2023 passed by the Joint Commissioner of State Tax, Appeals - 1, Rajkot, wherein the appeal preferred by the petitioner under Sec. 107 of the Goods and Services Tax Rules, 2017 (for short, "the GST Rules") was rejected on the ground of non-supply of certified copy and further seek direction to restore the appeal and disposal thereof in accordance with law.

(2.) The brief facts of the case can be stated as under:

(3.) Being aggrieved and dissatisfied with the aforesaid, the petitioner has preferred this petition.