Certified copy filing under GST appeal rules is directory where no express bar on condonation exists.

The Madras HC treated the seven-day requirement to furnish a certified copy under Rule 108(3) of the Tamil Nadu GST Rules as directory, not mandatory. Because the rule did not contain an express bar on condonation, non-filing within the stipulated period was held to be a curable procedural defect that could not defeat a timely statutory appeal on a mere technicality. The respondent was directed to accept the certified copy and process the appeal in accordance with law.

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Issues: Whether a statutory appeal under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017 could be entertained when the certified copy of the impugned order was not furnished within seven days as required by Rule 108(3) of the Tamil Nadu Goods and Services Tax Rules, 2017.

Analysis: The requirement to file the certified copy within seven days was treated as a procedural requirement only. The Court followed the view that Rule 108(3) does not create an express bar against condonation for such non-compliance and that the omission should not result in rejection of an otherwise timely appeal on a mere technicality. The defect was held to be curable and not one going to the merits of the appeal.

Conclusion: Non-filing of the certified copy within the stipulated period did not justify refusal to receive the appeal, and the respondent was directed to accept the certified copy and process the appeal in accordance with law.

Ratio Decidendi: A statutory time-bound requirement to furnish a certified copy, when not coupled with an express bar to condonation, is directory in nature and non-compliance constitutes a technical defect that cannot defeat a timely appeal on merits.

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