Curable defect in GST appeal copy filing cannot justify dismissal; appeal restored for decision on merits.

A statutory GST appeal should not be dismissed solely for non-submission of a self-certified copy of the impugned order where the defect is curable and no distinguishing reason justifies a stricter approach. The Court treated the omission as remediable, rejected the limitation objection in the facts, set aside the dismissal, and directed restoration of the appeal after filing the copy within fifteen days for decision on merits.

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Issues: Whether the appeal under the Central Goods and Services Tax Act, 2017 could be dismissed solely for non-submission of a self-certified copy of the impugned order, and whether the dismissal order was liable to be set aside with restoration of the appeal.

Analysis: The dismissal of the statutory appeal rested only on the absence of a self-certified copy. The Court noted that the defect had been treated as curable in similar cases and that no distinguishing feature was shown to justify a different course. The objection based on limitation under Section 107(1) did not warrant sustaining the dismissal in the facts of the case.

Conclusion: The dismissal order was set aside and the petitioner was permitted to file the self-certified copy within fifteen days, whereupon the appeal was to be restored and decided on merits by the Appellate Authority.

Final Conclusion: The writ petition succeeded, the impugned appellate dismissal was annulled, and the statutory appeal was directed to proceed for decision on merits.

Ratio Decidendi: A statutory appeal should not be rejected only for non-submission of a self-certified copy where the defect is curable and the appeal can be restored without defeating adjudication on merits.

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