https://www.taxtmi.com/caselaws?id=434417 The Madras HC treated the seven-day requirement to furnish a certified copy under Rule 108(3) of the Tamil Nadu GST Rules as directory, not mandatory. Because the rule did not contain an express bar on condonation, non-filing within the stipulated period was held to be a curable procedural defect that could not defeat a timely statutory appeal on a mere technicality. The respondent was directed to accept the certified copy and process the appeal in accordance with law. en-us Mon, 06 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434417 The Madras HC treated the seven-day requirement to furnish a certified copy under Rule 108(3) of the Tamil Nadu GST Rules as directory, not mandatory. Because the rule did not contain an express bar on condonation, non-filing within the stipulated period was held to be a curable procedural defect that could not defeat a timely statutory appeal on a mere technicality. The respondent was directed to accept the certified copy and process the appeal in accordance with law. Case-Laws GST Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434417