Substantial compliance in GST appeals prevents hyper-technical dismissal where the certified copy is filed late but the appeal is timely.

An appeal filed within limitation should not be treated as time-barred merely because the certified copy of the order was furnished late under Rule 108(3) of the Odisha GST Rules. The court applied a liberal construction of the appellate provisions, noted that the appeal had been accompanied by a downloaded copy of the order, and found the explanation for delay plausible, particularly in the Covid period. Substantial compliance and sufficient cause justified condonation, so the dismissal for delay was set aside and the appeal was restored for decision on merits.

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Issues: Whether the appellate authority was justified in dismissing the appeal as time-barred for delay in furnishing the certified copy of the order, and whether the delay deserved condonation on a liberal construction of the appellate provisions.

Analysis: The appeal had been filed within the prescribed period, and the only defect was the late submission of the certified copy required by Rule 108(3) of the Odisha Goods and Services Tax Rules, 2017. The statutory scheme under Section 107(1) and Section 107(4) of the Odisha Goods and Services Tax Act, 2017 shows that the appeal is to be judged with reference to timely presentation, while the power to admit a delayed presentation is available on sufficient cause. The Court held that the explanation offered for the delay was plausible, the appeal had already been accompanied by a downloaded copy of the order, and in the circumstances prevailing during the Covid period a liberal approach was warranted. The requirement of filing the certified copy within seven days was treated as one that should not defeat an otherwise timely appeal where substantial compliance was shown.

Conclusion: The dismissal of the appeal on the ground of delay was unjustified, and the delay in filing the certified copy ought to have been condoned.

Final Conclusion: The writ petition succeeded, the impugned appellate order was set aside, and the appeal was restored for decision on merits by the appellate authority.

Ratio Decidendi: Where an appeal is filed within limitation and is supported by substantial compliance, a delayed certified copy requirement should not be applied in a hyper-technical manner, especially when sufficient cause is shown and a liberal approach to condonation is justified by the prevailing circumstances.

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