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High Court Overturns CGST Appeal Dismissal, Prioritizes Substantive Justice over Procedural Technicalities The HC set aside an appellate order under CGST Act due to its dismissal on hyper-technical grounds. Despite online appeal submission within statutory ...
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High Court Overturns CGST Appeal Dismissal, Prioritizes Substantive Justice over Procedural Technicalities
The HC set aside an appellate order under CGST Act due to its dismissal on hyper-technical grounds. Despite online appeal submission within statutory period, the Appellate Authority rejected the appeal for non-filing of certified copy within seven days. The HC remanded the matter back for merit-based consideration, emphasizing substantive justice over procedural technicalities.
Issues involved: The challenge to the impugned order dated 22nd March, 2023 passed by the Appellate Authority under the relevant provisions of CGST Act on the technical ground of non-filing of the certified copy of the order within seven days of online submission of appeal.
Summary:
Issue 1: Challenge to the impugned order based on technical ground
The petitioners challenged the impugned order dated 22nd March, 2023, passed by the Appellate Authority under the CGST Act, on the basis of non-filing of the certified copy of the order within seven days of online submission of appeal. The appeal was filed online within the statutory period along with a copy of the order. The Court noted that dismissing an appeal on the hyper-technical ground of non-filing of the certified copy within the statutory period, when the appeal itself was filed on time along with the order online, should not be the approach if the appeal has merit. The Court set aside the impugned order and remanded the appeal back to the Appellate Authority to be considered and disposed of on merits and in accordance with the law, subject to fulfilling all other formalities, within three months from the date of communication of the order, while observing the principles of natural justice.
This judgment highlights the importance of not dismissing appeals on hyper-technical grounds and emphasizes the need to consider the merit of the appeal rather than focusing solely on procedural technicalities.
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