https://www.taxtmi.com/caselaws?id=770286 The HC ruled that an appeal against a CGST order was maintainable despite delayed submission of certified copy under Rule 108 of CGST Rules, 2017. The petitioner filed the appeal online within the prescribed time limit along with copy of the impugned order. Following Delhi HC precedent in Chegg India case, the court held that online filing with electronic copy of order constitutes valid filing, and physical submission of certified copy is procedural, not mandatory. The subsequent amendment to Rule 108(3) was applied retrospectively, supporting the petitioner's position. Petition allowed. en-us Tue, 06 May 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770286 The HC ruled that an appeal against a CGST order was maintainable despite delayed submission of certified copy under Rule 108 of CGST Rules, 2017. The petitioner filed the appeal online within the prescribed time limit along with copy of the impugned order. Following Delhi HC precedent in Chegg India case, the court held that online filing with electronic copy of order constitutes valid filing, and physical submission of certified copy is procedural, not mandatory. The subsequent amendment to Rule 108(3) was applied retrospectively, supporting the petitioner's position. Petition allowed. Case-Laws GST Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770286