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Issues: Whether an appellate order rejecting an appeal solely on the ground that it was not filed electronically under Rule 108 of the Central Goods and Services Tax Rules, 2017 is valid where the appellant paid the mandatory pre-deposit under Section 107 of the Central Goods and Services Tax Act, 2017, the appeal was accepted without objection, notices were issued and the matter was heard on merits.
Analysis: The appeal was filed manually after payment of the mandatory pre-deposit under Section 107 of the Central Goods and Services Tax Act, 2017 and was acknowledged and processed by the appellate authority without initial objection to the mode of filing. Notices for personal hearing were issued and the appeal was heard on merits. The appellate order was passed more than a year after filing and dismissed the appeal solely because it was not filed electronically under Rule 108 of the Central Goods and Services Tax Rules, 2017. Given that the appellate authority had accepted the appeal for processing and conducted a hearing, raising a technical objection regarding the mode of filing at that late stage amounted to a procedural irregularity and amounted to waiver by conduct. In these circumstances the appropriate remedy is to set aside the impugned order and remit the matter for fresh decision on merits without regard to the manner of filing.
Conclusion: The impugned order rejecting the appeal for not being filed electronically is set aside and the matter is remanded to the appellate authority to decide the appeal on merits without reference to the mode of filing.
Ratio Decidendi: Where an appellate authority accepts and processes an appeal including issuing notices and hearing it on merits after the appellant has paid the mandatory pre-deposit under Section 107 of the Central Goods and Services Tax Act, 2017 a subsequent dismissal solely for not having been filed electronically under Rule 108 of the Central Goods and Services Tax Rules, 2017 is impermissible and the matter must be decided on merits.
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