Substantial compliance in GST appeals allowed late certified copy filing where Covid-19 delays justified a liberal approach

An appeal filed within the statutory period with a downloaded copy of the impugned order was treated as substantial compliance where the certified copy was produced later due to Covid-19 difficulties. The Odisha GST appeal provisions and Rule 108(3) were read pragmatically, and the delay was not rejected on a hyper-technical basis. The explanation for the later filing was found plausible, and a liberal approach to condonation was applied in the pandemic context. The dismissal for delay was set aside and the appeal was restored for decision on merits.

---

---

Issues: Whether the dismissal of the assessee's appeal as time-barred for failure to file the certified copy of the impugned order within the prescribed period was justified.

Analysis: The appeal had been filed within the statutory period, accompanied by a downloaded copy of the order. The certified copy was furnished later because of the difficulties caused by the Covid-19 situation. The statutory scheme under Section 107(1) and Section 107(4) of the Odisha Goods and Services Tax Act, 2017, read with Rule 108(3) of the Odisha Goods and Services Tax Rules, 2017, was held not to compel a hyper-technical rejection in such circumstances. The explanation for the delay was found to be plausible, and the filing of the appeal with a downloaded copy amounted to substantial compliance. A liberal approach to condonation was considered appropriate in the prevailing pandemic conditions.

Conclusion: The rejection of the appeal on the ground of delay was set aside and the appeal was restored for decision on merits in favour of the assessee.

---