GST appeal procedure treated certified-copy filing as a curable defect, with restoration ordered for merits.

GST appellate procedure requires a certified copy of the impugned order, but the requirement under Rule 108(3) was treated as procedural rather than a jurisdictional bar. Where the appeal was filed within limitation with the prescribed pre-deposit, an ordinary copy of the order was already filed, and the certified copy was obtained promptly after delayed service of the compliance notice, rejection for non-filing of the certified copy was held unjustified. The appeal was therefore restored for decision on merits, with a liberal approach applied in light of the COVID-19 limitation extension.

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Issues: Whether the appellate authority was justified in rejecting the GST appeal for non-submission of the certified copy of the impugned order within the prescribed time, and whether the appeal ought to be restored for decision on merits.

Analysis: The appeal had been filed within limitation with the prescribed pre-deposit, and the ordinary copy of the impugned order was already furnished along with the memo of appeal. The certified copy was not filed within seven days because the notice requiring compliance was served late, leaving only a short period for compliance, and the appellant obtained the certified copy promptly thereafter. The requirement under Rule 108(3) was treated as procedural, not a jurisdictional bar, and the omission was regarded as a technical defect. In view of the COVID-19 related extension of limitation and the need for a liberal construction of procedural requirements, the rejection of the appeal on this ground was held to be unjustified.

Conclusion: The rejection of the appeal for non-filing of the certified copy could not be sustained, and the appeal was directed to be restored for disposal on merits.

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