GST Appeal Upheld: Technical Filing Error Cannot Obstruct Substantive Justice Review of Penalty Order

HC allowed appeal challenging GST penalty order. Technical non-compliance in filing certified copy was deemed insufficient grounds for appeal dismissal. Court directed appellate authority to review appeal merits within three months, emphasizing substantial justice over procedural technicalities.

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Issues:
Appeal dismissal for non-filing of certified copy of order in electronic mode, interpretation of Rule 108 of GST Rules, application of technical grounds in dismissing appeals.

Analysis:
The petitioner sought relief through a writ petition to quash the order passed under Section 129(3) of the Goods and Services Tax Act, 2017, and subsequent penalty orders. The petitioner's goods were detained during transportation due to a discrepancy in the invoice date, leading to the penalty order. The petitioner's appeal was dismissed for not submitting a certified copy of the order within the specified time frame. The petitioner argued that the dismissal was unjust as per Rule 108 of GST Rules, citing precedents where the court held that the dismissal solely on technical grounds is improper.

The petitioner contended that the appeal was filed electronically within the limitation period, and the certified copy was later submitted. The court noted that dismissing an appeal for not filing a certified copy in time is a technical error, as established in previous cases. The court emphasized that the appeal should not be dismissed solely on this ground and directed the appellate authority to review the appeal on its merits promptly. The court set aside the impugned order and remanded the matter for a fresh decision within three months from the date of the court's order's certified copy submission.

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