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of <h1>Judicial Review Overturns Technical Dismissal, Reinstates Appeal Based on Retrospective Rule 108 Amendment</h1> <h3>M/s. Fortune Motors Pvt. Ltd. Versus The Joint Commissioner of Central Tax and GST Appeals-II</h3> M/s. Fortune Motors Pvt. Ltd. Versus The Joint Commissioner of Central Tax and GST Appeals-II - TMI Issues:Challenge to appellate order based on filing of physical certified copy of assessment order and limitation period.Analysis:The petition challenged an appellate order dismissing the appeal due to the petitioner not filing a physical certified copy of the assessment order within the specified time frame. The appellate authority relied on Rule 108(3) of the Central Goods and Services Tax Rules, 2017, to reject the appeal as time-barred. The petitioner argued that the appeal was filed within time along with a downloaded copy of the assessment order. The petitioner cited three judgments to support their case, emphasizing that the point in question was well-established. The High Court noted that Rule 108 was amended with retrospective effect from 26.12.2022, making the rejection of the appeal on technical grounds unjustifiable. The Court agreed with previous judgments that emphasized the procedural nature of the amendment and the need to consider appeals filed within time, even if the physical copy was delayed.The High Court referred to judgments from other High Courts that criticized the hyper-technical approach of rejecting appeals solely based on the absence of a physical certified copy. The Court concurred with the view that such rejections could not withstand judicial scrutiny. Consequently, the Court held that the impugned appellate order was legally flawed. The Court set aside the order and restored the appeal to the appellate authority for a decision on the merits, emphasizing the need for a fair consideration of the appeal based on its legal merits rather than technicalities.In conclusion, the High Court disposed of the writ petition without expressing any opinion on the merits of the case and did not award any costs. The Court directed any pending interlocutory applications to be closed. The judgment highlighted the importance of considering appeals on their legal substance rather than technical deficiencies, especially in cases where the appeal was filed within the statutory limitation period and accompanied by essential documents, even if not in physical form.
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