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TMI Blog2024 (5) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... jecting the appeal filed by the petitioner on the ground that the same were time barred, as the self-certified copy of the decision or order was not made available within time as per proviso to Rule 108 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as "the Rules"). 3. Learned counsel appearing on behalf of the petitioner has referred to Rule 108 of the Rules to indicate that when the appeal is filed electronically and uploaded on the common portal in FORM GST APL-01, there is no requirement to file self-certified copy of the decision. Both the proviso to Rule 108 of the Rules apply only in the case when the appeal is not uploaded on common portal. Rule 108 of the Rules is delineated below for clarification: " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal." 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 certified copy within time. The Orissa High Court in the case of Atlas PVC Pipes Ltd. vs. State of Odisha reported in 2022 (65) G.S.T.L. 45 (Ori.) held as follows:- "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 orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itution of India as it is only a technical defect." 6. Keeping in mind the judgments passed by these High Courts and upon examination of 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 that the certified copy of the decision was not filed within time. 7. In light of the above, the impugned order dated July 03, 2023 is quashed and set aside with a direction upon the appellate authority to de novo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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