Technical Non-Compliance with Rule 108(3) Cannot Invalidate E-Filed Appeal; Procedural Technicalities Should Not Obstruct Substantive Justice

HC ruled that technical non-compliance with Rule 108(3) regarding timely submission of a certified order copy should not invalidate an electronically filed Appeal. The court directed respondents to process the Appeal on merits, allowing the petitioner one week to submit the required certified copy, emphasizing procedural technicalities should not obstruct substantive justice in tax appeals.

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Issues:
- Interpretation of Rule 108 of the Tamil Nadu Goods and Service Tax Rules, 2017 regarding the submission of a certified copy of the impugned order within a specified time frame for filing an Appeal under Section 107 of the Tamil Nadu Goods and Service Tax Act, 2017.

Analysis:
The writ petitions were filed seeking a direction for the first respondent to accept an Appeal filed electronically against an order passed in GSTIN. The main issue was whether an Appeal could be entertained if the assessee failed to submit a certified copy of the impugned order within seven days as required by Rule 108(3) of the Tamil Nadu Goods and Service Tax Rules, 2017. The petitioner had filed the Appeal electronically on time but did not submit the hard copy of the order within the stipulated period. The respondents refused to entertain the Appeal based on this non-compliance.

A counter affidavit by the respondents reiterated the proviso to Rule 108(3) emphasizing the importance of submitting the certified copy within the specified time frame. The Division Bench of the Orissa High Court had previously considered a similar issue and held that the requirement to furnish a certified copy within seven days was a procedural requirement that should not sacrifice the merit of the Appeal. The Orissa High Court allowed condonation of the delay in submitting the certified copy considering it a technical defect.

The Madras High Court agreed with the Orissa High Court's view, stating that the merit of the Appeal should not be sacrificed due to non-compliance with a procedural requirement. The Court directed the petitioner to submit the certified copy of the impugned order within a week and ordered the first respondent to process the Appeal and decide on its merits within three months. The Court emphasized that the technical defect of not submitting the certified copy within seven days should not hinder the processing of the Appeal under Section 107 of the Tamil Nadu Goods and Service Tax Act, 2017.

In conclusion, the Court granted the direction sought by the petitioner, emphasizing the importance of processing the Appeal on its merits despite the technical defect of delayed submission of the certified copy. The writ petitions were disposed of with the directive for the petitioner to submit the required documents promptly for further processing of the Appeal.

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