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TMI Blog2024 (8) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in Vehicle No. DL1LV-6205 along with relevant documents as tax invoices, E-way bill etc., however during transportation of the said goods, the vehicle in question was intercepted by respondent no. 2 on 10.9.2022 and thereafter physical verification was made and the goods were detained only on the ground that invoice date is different in EWB No. 701282717234 DT 07SEP 2022. Thereafter notice was issued in GST MOV -7 and penalty order was passed on 10.9.2022. The petitioner preferred an appeal against the said order before respondent no. 1, which was dismissed only on the ground of non-filing of certified copy of the order. Hence the present petition. 4. Learned counsel for the petitioner submits that against the order dated 10.9.2022 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the parties, the Court has perused the records. 9. Vide order dated 19.7.2024, this Court has passed the following order :- 'Heard Mr. Aditya Pandey for the petitioner and learned Additional Chief Standing Counsel for the respondents. Learned counsel for the petitioner submits that an online appeal has been filed under Section 107 read with Rule 108. He submits that the amendment has been made under Rule 108 with effect from 26.12.2022 whereby filing of certified copy has to be uploaded. He further submits that his appeal has been dismissed on the ground of non filing of certified copy of the order. In support of his argument, he relied upon the judgement of this Court in Writ Tax no. 1417 of 2022 decided on 5.4.2024 whereby Court has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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