Appeal reinstated after petitioner given 15 days to submit self-certified copy under procedural rules

The HC set aside the order dismissing the appeal solely due to the absence of a self-certified copy of the impugned order. The petitioner was granted 15 days to submit the required document to the Appellate Authority. Upon timely submission, the appeal will be restored and decided on merits within two months. The appeal was disposed of accordingly.

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The Punjab and Haryana High Court, through Hon'ble Justices Lisa Gill and Sudeepthi Sharma, set aside the Commissioner (Appeals)'s order dated 17.01.2025 dismissing the appellant's appeal under Section 107 of the Central Goods and Services Tax Act, 2017 for non-submission of a self-certified copy of the order appealed against. The Commissioner (Appeals) had held that allowing the appellant to cure this defect by submitting the copy later would render the appeal time-barred under Section 107(1). The Court noted the appellant had filed the appeal via e-mail within the prescribed three-month period and relied on precedents from coordinate benches (CWP-31391-2024 and CWP-31911-2024) where similar dismissals were set aside, and liberty was granted to file self-certified copies within 15 days, with appeals restored and decided on merits. Since the respondent did not dispute these precedents or justify a different approach, the Court granted liberty to the appellant to submit the self-certified copy within 15 days. Upon such submission, the appeal shall be restored and decided on merits expeditiously, preferably within two months.

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