The Allahabad High Court has quashed the order dismissing the GST Appeal over non-submission of certified copy as per rule 108 of the GST Rules.
The bench of Justice Piyush Agrawal has observed that the condition for physically filing the certified copy is not mandatory, but procedural in nature. If an appeal is preferred along with all documents and the copy of the appeal, the filing of certified copy is not required.
The petitioner/assessee is a Proprietorship firm. For the financial year 2017-18, during December, 2019 to January, 2020, the petitioner made purchases from various registered firms, with regards to which GSTR 3-B, GSTR – 1, etc. were filed showing earned of ITC, which was also reflected in the books of account.
The petitioner submitted that a notice was issued to the petitioner under section73 of the GST Act intimating discrepancies in returns GSTR – 3-B, GSTR-9, GSTR-1 and GSTR-2A. The department passed the impugned order. Aggrieved by the order, the petitioner preferred an appeal through e-mode, which has been dismissed on the ground of laches that the certified copy of the impugned order was not filed as per rule 108 of the Rules framed under the GST Act.
The petitioner contended that against the order dated 06.07.2021, an appeal was, admittedly, preferred through e-mode along with all requisite documents. Rule 108 of the Rules was amended on 26.12.2022, which contemplates for submitting a certified copy of the order within 7 days. As per the rule, the condition for filing a self-certified copy was required to be made in the event the copy of the order is not filed along with the memo of appeal.
The department contended that prior to the amendment, the petitioner was required to submit the certified copy of the order, which had been done by the petitioner after lapse of the period as mentioned in the Act/Rules and therefore, the orders are justified. As per rule 108 of the Rules, at the time of filing of appeal, the same was not complied with and therefore, the subsequent amendment will not be of any help to the petitioner.
The court while allowing the appeal held that merely because the physical submission of the appeal and the order was much later, when the online filing was within the prescribed time, cannot deprive the Petitioner of hearing on merits. In most Courts and Tribunals, online filing and electronic filing is now prescribed mode and the Courts are moving towards technologically advance systems. It would be retrograde to opine that online filing, which was complete in all respects, including electronic copy of the order, is not valid filing.
Case Details
Case Title: M/S Kishan Chand And Co Versus Additional Commissioner
Case No.: WRIT TAX No. – 1826 of 2025
Date: 6.5.2025
Counsel For Petitioner: Anshul Kumar Singhal
Counsel For Respondent: C.S.C.
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