2023 (5) TMI 642 - HC - GST

Digital Upload of Order Deemed Valid Under Rule 108 of Haryana GST Rules, Ensuring Substantial Compliance and Fair Hearing

HC allowed petitioner's writ challenging appeal dismissal. Court held that digital upload of order constitutes substantial compliance with Rule 108 of ... Relevant date for filing of appeal - whether, order against which appeal has been filed is not uploaded on common portal, and a self certified copy of the said decision is submitted within 7 days, the said date of submission shall be considered as the date of filing of the appeal? - HELD THAT:- In the present case, since the uploaded copy was already part of the appeal, it would amount to substantial compliance of Rule 108 of the Haryana Goods and Service Tax Rules, 2017 and the Joint Commissioner would not dismiss the appeal by the impugned order (Annexure P-1) on the ground that the appellant had not submitted the certified copy of the order impugned therein. Since this fact has been further clarified by the notification dated 25.01 2023 (Annexure P-15), the writ petition is being allowed and the order (Annexure P-I) is set aside and matter is being remanded back to the competent authority to pass a fresh order on merits without going into the question of filing of certified copy delayed. Issues: Appeal dismissal due to non-attachment of certified copy, substantial compliance of Rule 108 of Haryana Goods and Service Tax Rules, 2017, interpretation of notification dated 25.01.2023.Appeal Dismissal Due to Non-Attachment of Certified Copy:The petitioner filed an appeal with a digitally uploaded order on the common portal, arguing that the appeal should not be dismissed for lack of a certified copy. Reference was made to a previous order by the Court in a similar case, where the appeal dismissal was challenged successfully. The Court held that the appeal cannot be dismissed solely on the technical ground of not filing a certified copy, especially when the uploaded copy was already part of the appeal. The notification dated 25.01.2023 (Annexure P-15) was also cited to support this argument.Substantial Compliance of Rule 108 of Haryana Goods and Service Tax Rules, 2017:The petitioner contended that the uploaded copy of the order constituted substantial compliance with Rule 108 of the Haryana Goods and Service Tax Rules, 2017. It was argued that the Joint Commissioner should not have dismissed the appeal for not submitting the certified copy, as the uploaded copy sufficed. The Court agreed with this interpretation, emphasizing that the appeal should not be rejected based on technicalities when substantial compliance is evident.Interpretation of Notification Dated 25.01.2023:The notification dated 25.01.2023 (Annexure P-15) was crucial in clarifying the procedure regarding the filing of appeals. It specified that if an order against which an appeal has been filed is uploaded on the common portal, the final acknowledgement date shall be considered as the filing date of the appeal. Even if the order is not uploaded, submitting a self-certified copy within 7 days would suffice as the filing date. The Court relied on this notification to support the petitioner's argument and allowed the writ petition, setting aside the impugned order and remanding the matter for a fresh decision on merits without focusing on the delay in filing the certified copy.In conclusion, the judgment highlighted the importance of substantial compliance with rules and notifications in appeals, emphasizing that technical flaws should not lead to the dismissal of appeals when essential requirements are met. The Court's decision to set aside the impugned order and remand the matter for a fresh decision underscored the significance of adhering to procedural requirements while ensuring justice is served on merits.