Admissibility of CA certificate with UDIN can prompt remand for reconsideration of GST appellate order.

Whether an appellate order confirming assessment under Section 73 and drawing an adverse inference for non-production of a Chartered Accountant certificate (without UDIN) should be reopened where the petitioner later produces a proper CA certificate with UDIN and supporting filings. The court held that absence of the certificate before the Appellate Authority was material to its conclusion but permitted a limited remedial process: petitioner may file all documents with the Appellate Authority within two weeks and the appellate order is kept in abeyance for eight weeks for reconsideration and a reasoned decision.

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Issues: Whether the appellate order dated 25 September 2024 confirming the adjudication order under Section 73 of the Act of 2017 and drawing adverse inference for non-production of a Chartered Accountant's certificate (without UDIN) should be set aside or remanded for reconsideration in view of the petitioner subsequently producing a proper CA certificate with UDIN and other relevant documents.

Analysis: The Court examined whether the absence of a properly formatted Chartered Accountant's certificate before the Appellate Authority justified dismissal of the petitioner's appeal and whether subsequent production of a proper certificate with UDIN warrants post-decisional consideration. The Court noted that the Appellate Authority considered the absence of the proper certificate significant for its conclusion. The petitioner has now placed before the Court a fresh certificate containing UDIN and asserted that discrepancies between GSTR-1 and GSTR-3B were corrected in GSTR-3B and in the annual return GSTR-9. The Court balanced the procedural sufficiency of documents before the Appellate Authority at the time of decision against the petitioner's entitlement to have the merits reconsidered in the light of newly produced decisive documents, directing a limited remedial process while expressly leaving substantive points open for the Appellate Authority to decide in accordance with law.

Conclusion: The Court granted the petitioner liberty to approach the Appellate Authority within two weeks with all relevant documents including the Chartered Accountant's certificate with UDIN and kept the appellate order dated 25 September 2024 in abeyance for eight weeks. The Appellate Authority is directed to reconsider the matter and pass a reasoned decision; if it finds merit, the appellate order will be set aside, otherwise it will remain intact with reasons recorded.

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