Technical Defect Cannot Nullify GST Appeal When Core Filing Requirements Are Substantially Met and Time Limits Observed

HC addressed an appeal dismissal due to technical non-submission of certified copy under GST Act. The court ruled that procedural defects should not invalidate substantive appeals filed electronically within prescribed timelines. The appellate authority was directed to re-hear the appeal within three months, emphasizing technical non-compliance should not result in automatic appeal dismissal.

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Issues involved:
The judgment addresses the issue of non-submission of certified copy in appeals filed electronically under Section 107 of the Central Goods and Services Tax Act, 2017, and Rule 108 of the Central Goods and Service Tax Rules, 2017, leading to dismissal of appeals solely on the ground of technical defect.

The judgment, delivered by Hon'ble Shekhar B. Saraf, J., pertains to a writ petition where the impugned order dated October 18, 2023, was set aside, and the appellate authority was directed to re-hear the appeal filed by the petitioner within three months.

Upon reconsideration, the Court replaced paragraph 4 of the original judgment with new paragraphs citing precedents from the Orissa High Court and the High Court of Madras. These precedents emphasized that non-submission of a certified copy of the impugned order within the stipulated time is a technical defect and should not lead to the dismissal of appeals.

The Court highlighted that the requirement to furnish a certified copy within a specified period is procedural and can be condoned under Article 226 of the Constitution of India. It was concluded that dismissing appeals solely for not filing the certified copy within seven days is unwarranted when the appeal itself was filed electronically within the prescribed timeframe.

The order directed the Registrar Compliance of the Court to communicate the revised decision to the concerned parties for implementation.

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