TaxTMI 
TaxTMI 
2021 (6) TMI 412
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.... that the appeal was not presented within the time prescribed under law? 3. Notice. Mr. Sunil Kumar Mishra, Standing Counsel for the Revenue accepts notice for the Opposite Parties. 4. The basic facts are not in dispute. Admittedly, the Adjudicating Authority passed the impugned order on 18th August, 2020 and uploaded it on the same day. It is not also in dispute that the last date for the filing of the appeal against the said order was 17th November, 2020. It is further admitted that the Petitioner did, in fact, file the appeal on 13th November, 2020 electronically, accompanied by a downloaded copy of the order appealed against. 5. Under Rule 108 (3) of the OGST Rules, 2017, the appeal had to be accompanied by a certified copy of the or....
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...., if he is satisfied that, the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month." 9. It is seen that the Appellant had to show the Appellate Authority "the appellant was prevented by sufficient cause from presenting the appeal within a period of three months from the date of the impugned order." In the present case, it is not in dispute that the Petitioner in fact filed the appeal within a period of three months. It is only on the account of the appeal not being accompanied by the certified copy of the order appealed against, within a period of seven days, that it has been rejec....
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....late Authority. This is a case of substantial compliance and the interests of justice ought not to be constrained by a hyper technical view of the requirement that a certified copy of the order appealed against should be submitted within one week of the filing of the appeal. To repeat, in these Covid times when there is a restricted functioning of Courts and Tribunals in general, a more liberal approach is warranted in matters of condonation of delay, which cannot be said to be extraordinary. 13. Accordingly, the impugned order dated 10th March, 2021 of the Appellate Authority rejecting the appeal on the ground of delay, is hereby set aside. The appeal is now restored to the file of the Additional Commissioner of State Tax (Appeal), Balaso....