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TMI Blog2025 (3) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... hereas, as per the amended rule 108(3) of the Rules, where the decision and order against is not uploaded on the common portal, then the party shall submit certified copy of the said decision within 7 days - Bare conjoint reading of the aforesaid provisions clearly shows that in the event certified copy of the order appealed against is not uploaded along with the appeal through e-mode, then within 7 days of filing of the appeal, a self-certified copy of the order was supposed to be filed within 7 days. The issue in hand has already been decided by the Delhi High Court in Chegg India Private Limited [2024 (12) TMI 1354 - DELHI HIGH COURT] wherein, the Court has held that the condition for physically filing the certified copy is not mandatory, but procedural in nature. If an appeal is preferred along with all documents and the copy of the appeal, the filing of certified copy is not required. Similarly, in the case in hand, it is not in dispute that the appeal, which was preferred on 15.11.2022, was without order appealed against. Once this fact is not in dispute, the issue in hand is covered by the judgement of the Delhi High Court in Chegg India Private Limited. Conclusion - i) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the order dated 16.08.2022, an appeal was, admittedly, preferred through e-mode along with all requisite documents. The said fact has been mentioned in paragraph no. 22 of the writ petition, which has not been denied by the State in paragraph no. 11 of the counter affidavit. He further submits that thereafter, rule 108 of the Rules was amended on 26.12.2022, which contemplates for submitting a certified copy of the order within 7 days. He further submits that as per the rule, the condition for filing a self-certified copy was required to be made in the event the copy of the order is not filed along with the memo of appeal. In support of his submissions, he has placed reliance on the judgement of the Delhi High Court in Chegg India Private Limited Vs. Union of India & Others [W.P. (C) No. 1062/2024 & CM Appl. 4433/2024, decided on 20.12.2024]. 5. He further submits that since the amendment made in rule 108 of the Rules is procedural in nature, therefore, the same will apply retrospectively, unless a contrary intention is mentioned in the amendment. In support of the said submission, he has placed reliance on the judgement of this Court in Deepu & 4 Others Vs. State of U.P. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period 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 authorized 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. 10. As per the unamended rule 108 (3) of the Rules, the time of filing certified copy of the order appealed against was within 7 days of submission of appeal; whereas, as per the amended rule 108(3) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. (3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, 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 acknowledgment shall be considered as the date of filing of appeal: Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, 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 acknowledgment shall be considered as the date of filing of appeal: P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to it in the GST portal while filing the 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." 17. Based on the above judgements, the submission being made on behalf of the Petitioner is that the amendment dated 26th December 2022 which was made in Rule 108 shows that the said amendment was merely clarificatory in nature. It was merely clarifying the rule as it existed and, therefore, the benefit of online filing along with the electronic copy of the decision ought to be considered as sufficiently within the limitation period. The ld. Counsel has also relied upon the observations made in Hitachi (supra) to argue that since the substitution was to merely provide clarity to the requirement of submission of the certified copy of the order which is a procedural requirement, the Appellant cannot be non-suited on the ground of limitation. 18. This Court had issued notice on 16th December, 2024 and Mr. Aditya Singla, ld. Counsel had accepted notice. He submitted on behalf of the Department that in this case clearly, the benefit of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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