2024 (11) TMI 658 - HC - GST

GST appeal dismissal for non-submission of certified copy under Rule 108 overturned as regressive practice

Venus Macro Prints Pvt. Ltd. Versus State of Gujarat & Ors.

Gujarat HC allowed petition challenging dismissal of GST appeal for non-submission of certified copy under Rule 108 of GGST Rules, 2017. Court held that ... Dismissal of appeal due to failure to submit certified copy of order - interpretation of Rule 108 of GGST Rules, 2017 - HELD THAT:- It is noted that when the order which is appealed against is issued or uploaded on the common portal and the same can be viewed by the Appellate Authority, there could be no requirement whatsoever of submitting a certified copy of such uploaded order to test its authenticity. In today’s day and age, insistence on “certified copy” of orders which can be obtained directly from the website of judicial and quasi judicial bodies is regressive in nature and puts a premium on needless archaism. For these reasons, the instant petition deserves to be allowed. It has been held by this Court in the case of OTSUKA PHARMACEUTICAL INDIA PVT. LTD. VERSUS UNION OF INDIA & ORS. [2024 (4) TMI 282 - GUJARAT HIGH COURT], since the amendment which has come into effect from 26.12.2022 is clarificatory in nature, it would be applicable retrospectively and the impugned order passed by the Appellate Authority rejecting the appeal would not survive, in any case. The impugned order dated 28th February 2023 passed by the respondent No.3 is hereby quashed and set aside and the matter is remanded back to the appellant authority to pass a fresh de novo order on merits after giving an opportunity of hearing to the petitioner - Petition disposed off. Issues:Appeal dismissal due to failure to submit certified copy of order, interpretation of Rule 108 of GGST Rules, 2017, amendment to Rule 108 on 26.12.2022, requirement of self-certified copies, applicability of amendment retrospectively, quashing of impugned order, remand for fresh decision by the appellate authority.Analysis:The petitioner filed an appeal against an order before the Joint Commissioner of State Tax, which was dismissed for not submitting a certified copy of the order as required by Rule 108 (3) of the GGST Rules, 2017. The petitioner challenged this dismissal, citing that the rule was amended on 26.12.2022 to only require self-certified copies in cases where the order is not uploaded on the common portal. The petitioner sought the quashing of the dismissal order and restoration of the appeal for hearing on merits. The Court noted the amendment to Rule 108, emphasizing that when the appealed order is available on the common portal, there is no need for a certified copy, as it can be viewed directly. The Court criticized the insistence on certified copies in such cases as regressive and unnecessary in the digital age.The Court referred to a previous case to establish that the amendment to Rule 108 was clarificatory and applicable retrospectively. Therefore, the impugned order rejecting the appeal was deemed invalid. Consequently, the Court quashed the dismissal order and remanded the matter to the appellate authority for a fresh decision on merits, with a directive to complete the process within 12 weeks. It was clarified that the Court did not delve into the merits of the case, leaving it to be decided by the appellate authority in accordance with the law.In conclusion, the Court allowed the petition, setting aside the dismissal order and instructing a fresh decision by the appellate authority. The judgment highlighted the importance of adapting legal procedures to modern technological capabilities and clarified the retrospective applicability of the amended rule.