Appeal rejection for non-supply of certified copy quashed when order available on common portal under GST Rules 108 and 109

Gujarat HC quashed appellate authority's order rejecting appeal for non-supply of certified copy. Court held that when appealed order is uploaded on common portal and viewable by appellate authority, requirement of certified copy becomes insignificant for authenticity purposes. Appellate authority could not reject appeal on technical grounds when statute doesn't mandate such requirement under amended GST Rules 108 and 109 effective December 26, 2022. Matter remanded for fresh consideration on merits with hearing opportunity. Petition disposed.

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Issues Involved:
1. Requirement of submitting a certified copy of the order appealed against under amended Rules 108 and 109 of the GST Rules.
2. Legitimacy of the rejection of the petitioner's appeal by the appellate authority based on non-submission of a certified copy.

Issue-wise Detailed Analysis:

1. Requirement of Submitting a Certified Copy of the Order Appealed Against:
The petitioner challenged the rejection of their appeal by the Joint Commissioner of State Tax, Appeals, under Section 107 of the GST Rules, 2017. The appeal was rejected on the grounds of non-supply of a certified copy of the refund rejection order dated 30th April 2020. The petitioner contended that the certified copy submission requirement was obsolete due to amendments in Rules 108 and 109 of the GST Rules, effective from 26th December 2022.

The Court examined Section 108 of the GST Rules, as amended, which states:
- "Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal."
- "Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01."

The Court noted that the requirement of submitting a certified copy of an order uploaded on the common portal is insignificant since the appellate authority can view the order directly on the portal. This interpretation aligns with the recommendations of the Law Committee discussed in the 48th meeting of the GST Council, which led to the amendment of Rules 108 and 109.

2. Legitimacy of the Rejection of the Petitioner's Appeal:
The Court referred to a previous decision in the case of Otsuka Pharmaceutical India Pvt. Ltd. vs. Union of India, where it was held that the requirement of submitting a certified copy of an order available on the common portal is redundant. The Court reinforced that the amendment to Rule 108 is clarificatory and has a retrospective effect. Therefore, the appellate authority's rejection of the appeal based on the non-submission of a certified copy was unjustified.

The Court concluded that the appellate authority could not reject the appeal on such a technical ground, especially when the statute does not mandate it. Consequently, the impugned order dated 28th February 2023 was quashed and set aside. The matter was remanded back to the appellate authority to pass a fresh de novo order on merits after providing an opportunity of hearing to the petitioner. The appellate authority was directed to complete this exercise within 12 weeks from the date of receipt of a copy of the Court's order.

Conclusion:
The Court quashed the impugned order rejecting the appeal and remanded the matter back to the appellate authority for a fresh decision on merits, emphasizing that the requirement of submitting a certified copy of an order available on the common portal is redundant. The appellate authority was instructed to complete the reassessment within 12 weeks.

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