Technical defects in GST filing cannot defeat merits when pre-deposit is satisfied and hard copy filing has been waived.

An appeal under the Bihar GST regime should not be rejected for technical defects where the hard copy filing requirement had been waived by notification and the dispute amount was omitted from Form GST APL-01. The omission was treated as a procedural irregularity, not a jurisdictional defect, particularly because the entire penalty had already been paid and the pre-deposit requirement under Section 107(6) stood satisfied. On that basis, dismissal on technical grounds was unsustainable and the matter was to be considered on merits after hearing the taxpayer.

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Issues: Whether the first appellate authority was justified in dismissing the appeal on the ground that the hard copy was not filed and that the amount under dispute was not mentioned in Form GST APL-01; and whether the appeal, in view of payment of the entire penalty, ought to have been entertained and restored.

Analysis: The waiver of hard copy filing by Government notification dated 26.12.2022 removed the basis for rejection on that ground. The omission to mention the amount under dispute in the appeal form was held to be a procedural irregularity, especially when the appeal related to an order under Section 129(3) of the Bihar Goods and Services Tax Act, 2017 and the petitioner had already paid the entire penalty, thereby satisfying the pre-deposit requirement contemplated by Section 107(6) of the Bihar Goods and Services Tax Act, 2017.

Conclusion: The dismissal of the appeal on technical grounds was unsustainable, and the appeal was directed to be entertained and restored to the first appellate authority for consideration on merits after hearing the petitioner.

Final Conclusion: The impugned dismissal was set aside and the appellate proceedings were revived for a merits-based adjudication.

Ratio Decidendi: An appeal under the Bihar Goods and Services Tax Act cannot be rejected on technical procedural defects where the substantive pre-deposit requirement stands satisfied and the defect does not affect adjudication on merits.

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