2024 (8) TMI 1317 - HC - GST

Appeal dismissed on the ground of non-filing of certified copy of the order - appeal dismissed on the ground of delay - HELD THAT - It is not in dispute that the appeal was filed well within the limitation on 12.11.2022 through electronic mode and thereafter certified copy of the decision has been filed. However without considering the merits of the case, the appeal has been dismissed on the ground of delay. This Court on various occasions has held that merely non filing of certified copy of the impugned order within time in the appeal filed through electronic mode is a technical error and on this technical ground, the appeal cannot be dismissed. This Court in the cases of M/s Enkay Polymers 2024 (5) TMI 917 - ALLAHABAD HIGH COURT and Jai Prakash Shiv Charan Bidi 2024 (4) TMI 418 - ALLAHABAD HIGH COURT have held that non filing of certified copy within the time in the appeal filed through electronic mode, is only a technical error and on this ground the appeal may not be dismissed on delay. The impugned order dated 31.5.2023 passed by the appellate authority is set aside. The matter is remanded to the appellate authority who shall decide the appeal on its own merit by reasoned and speaking order, expeditiously, preferably within a period of three months from the date of production of certified copy of this order. Petition allowed in part.

Summary

Issues:
Appeal dismissal for non-filing of certified copy of order in electronic mode, interpretation of Rule 108 of GST Rules, application of technical grounds in dismissing appeals.

Analysis:
The petitioner sought relief through a writ petition to quash the order passed under Section 129(3) of the Goods and Services Tax Act, 2017, and subsequent penalty orders. The petitioner's goods were detained during transportation due to a discrepancy in the invoice date, leading to the penalty order. The petitioner's appeal was dismissed for not submitting a certified copy of the order within the specified time frame. The petitioner argued that the dismissal was unjust as per Rule 108 of GST Rules, citing precedents where the court held that the dismissal solely on technical grounds is improper.

The petitioner contended that the appeal was filed electronically within the limitation period, and the certified copy was later submitted. The court noted that dismissing an appeal for not filing a certified copy in time is a technical error, as established in previous cases. The court emphasized that the appeal should not be dismissed solely on this ground and directed the appellate authority to review the appeal on its merits promptly. The court set aside the impugned order and remanded the matter for a fresh decision within three months from the date of the court's order's certified copy submission.