2024 (2) TMI 718 - HC - GST

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

Visible Alpha Solutions India Private Limited Versus Commissioner, CGST Appeals, Noida And Another

HC allowed writ petition challenging CGST appellate order. Court found electronic appeal filing was within prescribed time and quashed rejection based on ... Rejection of two appeals filed by the petitioner on the ground that the same were time barred - self-certified copy of the decision or order was not made available within time as per proviso to Rule 108 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- Upon a perusal of the impugned order, it clearly appears that the appeal was electronically filed within the time permitted, that is, three months as per Section 107 of the Central Goods and Services Tax Act, 2017. Furthermore, the first and second proviso to Rule 108 of the Rules would not apply, as is clear from the literal interpretation of the first proviso itself. The impugned order dated October 18, 2023 is quashed and set aside with a direction upon the appellate authority to de novo hear the appeals filed by the petitioner and pass a reasoned order on merits within a period of three months from date - Petition allowed. 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.