9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 766 - HC - GSTNon-filing of the certified copy of the order within seven days of online submission of appeal - violation of principles of natural justice - HELD THAT - It is undisputed fact that that the appeal was filed on-line within the statutory period along with the copy of the order. So, if an appeal has got merit it should not be dismissed on such hyper-technical ground of non-filing of certified copy within the statutory period when the appeal itself was filed within the time along with copy of the order on-line. Considering the facts and circumstances of the case, submission of the parties and in the interest of justice the impugned order dated 22nd March, 2023 is set aside and the appeal is remanded back to the Appellate Authority concerned to consider and dispose of the appeal on merits and in accordance with law subject to fulfilment of all other formalities, within a period of three months from the date of communication of this order after observing the principles of natural justice. Petition allowed by way of remand.
Issues involved:
The challenge to the impugned order dated 22nd March, 2023 passed by the Appellate Authority under the relevant provisions of CGST Act on the technical ground of non-filing of the certified copy of the order within seven days of online submission of appeal. Summary: Issue 1: Challenge to the impugned order based on technical ground The petitioners challenged the impugned order dated 22nd March, 2023, passed by the Appellate Authority under the CGST Act, on the basis of non-filing of the certified copy of the order within seven days of online submission of appeal. The appeal was filed online within the statutory period along with a copy of the order. The Court noted that dismissing an appeal on the hyper-technical ground of non-filing of the certified copy within the statutory period, when the appeal itself was filed on time along with the order online, should not be the approach if the appeal has merit. The Court set aside the impugned order and remanded the appeal back to the Appellate Authority to be considered and disposed of on merits and in accordance with the law, subject to fulfilling all other formalities, within three months from the date of communication of the order, while observing the principles of natural justice. This judgment highlights the importance of not dismissing appeals on hyper-technical grounds and emphasizes the need to consider the merit of the appeal rather than focusing solely on procedural technicalities.
|
