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TMI Blog2023 (2) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Bench of Orissa High Court in the case of M/s.Atlas PVC Pipes Limited vs. State of Odisha and others [ 2022 (7) TMI 130 - ORISSA HIGH COURT ]. In the aforesaid decision of the Orissa High Court also, the petitioner assessee had filed an Appeal under Section 107 of the Odisha Goods and Services Tax Act, 2017, electronically on time, but did not furnish a certified copy of the impugned order, within seven days of filing of the appeal as prescribed under the proviso to Rule 108(3) of the OGST Rules. After giving due consideration to all the relevant provisions of the OGSTAct/Rules, the Orissa High Court has held that since Rule 108(3) has not prescribed for condonation of delay in the event where the petitioner fails to submit the cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or consideration in these writ petitions is whether an Appeal can be entertained as per the provisions of Rule 108 of the Tamil Nadu Goods and Service Tax Rules, 2017 even if the assessee has not submitted a certified copy of the order within a period of seven days as stipulated under Rule 108(3) of the aforementioned Rules. The petitioner has filed a Statutory Appeal under Section 107 of the Tamil Nadu Goods and Service Tax Act, 2017 electronically on time. But as required under Rule 108(3) of the Tamil Nadu Goods and Service Tax Rules, 2017, they have not filed a hard copy of the impugned order with the respondents, within a period of seven days from the date of filing of the Appeal under Sub Rule (1) of Rule 108 of the Tamil Nadu Goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto the instant matter, this Court finds that Rule 108(3) has not prescribed for condonation of delay in the event where the petitioner would fail to submit certified copy of the order impugned in the appeal nor is there any provision restricting application of Section 5 of the Limitation Act 1963, in the context of supply of certified copy within period stipulated in sub-rule(3) ibid. 6.12.The requirement to furnish certified copy of the impugned order within seven days of filing of appeal is provided as a procedural requirement. 6.13.On the altar of default in compliance of such a procedural requirement, merit of the matter in appeal should not have been sacrificed. Since the petitioner has enclosed the copy of impugned order as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit of the matters in the Appeal filed by the petitioner should not have been sacrificed for non compliance of a procedural requirement, which in the considered view of this Court is only a technical defect. 7.For the foregoing reasons, this Court is of the considered view that the direction sought for by the petitioner in these writ petitions has to be granted, i.e., to direct the respondents to accept the certified copy of the impugned order submitted by the petitioner and thereafter process the Appeal filed under Section 107 of the Tamil Nadu Goods and Service Tax Act if it is otherwise in order and entertain the said Appeal thereafter and decide the same, on merits and in accordance with law. 8.In the result, this Court directs th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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