Substantial compliance for certified copies under GST appeal rules prevents dismissal when the order is already on the portal.

Where an impugned order is already uploaded on the common portal and forms part of the appeal record, insistence on a separate certified copy is not decisive, because the requirement is treated as one of substantial compliance under the Haryana GST Rules. In that setting, dismissal of the appeal solely for non-filing of certified copies was held unsustainable, since the electronic availability of the order satisfied the purpose of the rule and could not by itself defeat the appeal.

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Issues: Whether the appeal could be dismissed for non-filing of certified copies of the impugned order under Rule 108(3) of the Haryana Goods and Services Tax Rules, 2017.

Analysis: The appeal had been filed against an order that was already available on the common portal and formed part of the appeal record. The prior decision of the Court on the same issue treated such availability as substantial compliance with the rule requiring certified copies. In that situation, dismissal of the appeal solely for want of a certified copy was not justified.

Conclusion: The dismissal of the appeal on the ground of non-filing of certified copies was unsustainable and the petitioner succeeded on this issue.

Ratio Decidendi: Where the impugned order is already uploaded on the common portal and is part of the appeal record, insistence on a separate certified copy is a matter of substantial compliance and cannot by itself defeat the appeal.

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