Section 38(2A) in Kerala General Sales Tax Rules, 1963
(2A)It shall be in duplicate and shall be accompanied by the original or by a certified copy of the order appealed against and the original of the demand notice.Provided that the Appellate Authority may admit an appeal not accompanied by the order or copy of the order appealed against, if the omission to produce such order or copy is explained to the satisfaction of the Appellate Authority.
