9911796707
TMI Blog2024 (3) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... y to de novo hear the appeal filed by the petitioner and pass a reasoned order on merits within a period of three months - HELD THAT:- Upon reconsideration of the order passed, this Court, suo motu, is of the view that paragraph 4 of the judgment and order dated February 12, 2024 [ 2024 (2) TMI 718 - ALLAHABAD HIGH COURT] is required to be substituted. Accordingly, paragraphs 4, 4(i) and 4(ii) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tu, is of the view that paragraph 4 of the judgment and order dated February 12, 2024 is required to be substituted with the following paragraphs:- 4. Various High Courts have held that when an assessee files a memo of appeal in the GST Portal, non submission of certified copy would be treated as mere technical defect and the appeal should not be dismissed on the sole ground of non submission of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llows:- 5 . In the aforesaid decision of the Orissa High Court also, the petitioner assessee had filed an appal 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 107 of the Central Goods and Services Tax Act, 2017 read with Rule 108 of the Central Goods and Service Tax Rules, 2017, I am of the view that mere non filing of the certified copy of the decision within a period of seven days, when the appeal has been filed electronically within the time frame prescribed, that is, three months, the authority should not dismiss the appeal on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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