Electronic Appeal Filing Validated: Technical Defects Cannot Impede Substantive Justice in Tax Proceedings Under Rule 108

HC allowed writ petition challenging CGST appellate order. Court found electronic appeal filing was within prescribed time and quashed rejection based on technical non-compliance with Rule 108. Directed appellate authority to rehear appeals on merits within three months and issue reasoned decision, effectively reinstating the original appeals.

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Issues involved: Interpretation of Rule 108 of the Central Goods and Services Tax Rules, 2017 regarding the requirement of filing a self-certified copy of the decision or order in appeals.

Summary:
The High Court of Allahabad heard a writ petition under Article 226 of the Constitution of India challenging the order of the Commissioner, CGST (Appeals), NOIDA, which rejected two appeals as time-barred due to the non-submission of a self-certified copy of the decision within the stipulated time under Rule 108 of the CGST Rules, 2017. The petitioner contended that Rule 108 only mandates the submission of a self-certified copy if the appeal is not uploaded on the common portal.

Upon examining the impugned order, the Court found that the appeal was electronically filed within the prescribed three-month period as per Section 107 of the CGST Act, 2017. The Court determined that the provisos to Rule 108 did not apply based on a literal interpretation of the first proviso. Consequently, the Court quashed the order dated October 18, 2023, and directed the appellate authority to re-hear the appeals and issue a reasoned decision on merits within three months.

Therefore, the writ petition was allowed, and the impugned order was set aside with instructions for a fresh hearing of the appeals in compliance with the Court's directions.

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