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TMI Blog2024 (9) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the eyes of law and the same are hereby quashed - the matter is remanded to the authority concerned for deciding afresh by passing a reasoned and speaking order, after hearing all the stakeholder, within a period of two months from the date of production of certified copy of this order - petition allowed by way of remand. - Hon'ble Piyush Agrawal, J. For the Petitioner : Ajay Kumar Yadav, Arti Singh For the Respondent : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard learned counsel for the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 27.03.2024 passed by Additional Commissioner- Grade-2, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned orders and submits that the petitioner has made violation of Section 108 of CGST/UPGST Act and therefore, the impugned order is justified. 8. After hearing the parties, the Court has perused the record. 9. The appeal has only been dismissed as being time barred as proviso of Rule 108 of CGST/UPGST Act has not been complied with because self- certified copy of the order has been filed beyond the period prescribed therein. The issue in the case at hand is no longer res-integra . 10. This Court in the case of V isible Alpha Solutions India Private Limited (supra) has set aside the order on the ground that appeal cannot be dismissed on the ground of limitation for non-filing of certified copy of the order. Relevant paragraphs are bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of seven days from the date of filing of FORM GST APL-01 and a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from 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. Upon a perusal of the impugned order, it clearly appears that the appeal was electronically filed within the time permitted, that is, three months a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 order as made available to it in the GST portal while filing Memo of Appeal, non-submission of certified copy, as has rightly been conceded by the Additional Standing Counsel appearing on behalf of CT GST Organisation, is to be treated as mere technical defect. 4(i). Furthermore, the High Court of Madras in the case of PKV Agencies vs. Appellate Dy. Commissioner (GST) (Appeals), Vellore reported in 2023 (73) G.S.T.L. 71 (Mad.) held as follows:- 5. In the aforesaid decision of the Orissa High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t dismiss the appeal on the ground that the certified copy of the decision was not filed within time. 3. Accordingly, paragraphs 4, 4(i) and 4(ii) of this order be read in place of paragraph 4 of the judgment and order dated February 12, 2024 and this order be treated as part and partial of the said judgment and order. 10. In view of the above facts as stated as well as law laid down in the aforesaid judgment, the impugned order cannot be sustained in the eyes of law and the same are hereby quashed. 11. Accordingly, the writ petition is allowed . The matter is remanded to the authority concerned for deciding afresh by passing a reasoned and speaking order, after hearing all the stakeholder, within a period of two months from the date of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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