https://www.taxtmi.com/caselaws?id=767706 The HC ruled that the condition for physically filing a certified copy of the order appealed against under Rule 108 of GST Rules, 2017 is procedural, not mandatory. The court held that when an appeal is filed electronically with all documents including a copy of the order, submission of a separate certified copy is not required. Following the Delhi HC precedent in Chegg India Private Limited, the court determined that the amendment to Rule 108 applies retrospectively. The petition was allowed and the matter was remanded to the Additional Commissioner for consideration on merit. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 04 Jun 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767706 The HC ruled that the condition for physically filing a certified copy of the order appealed against under Rule 108 of GST Rules, 2017 is procedural, not mandatory. The court held that when an appeal is filed electronically with all documents including a copy of the order, submission of a separate certified copy is not required. Following the Delhi HC precedent in Chegg India Private Limited, the court determined that the amendment to Rule 108 applies retrospectively. The petition was allowed and the matter was remanded to the Additional Commissioner for consideration on merit. Case-Laws GST Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767706