2023 (2) TMI 932

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8-19 and 33AAVFP9903E1ZX/2019-20. 2.The only issue that arises for consideration in these writ petitions is whether an Appeal can be entertained as per the provisions of Rule 108 of the Tamil Nadu Goods and Service Tax Rules, 2017 even if the assessee has not submitted a certified copy of the order within a period of seven days as stipulated under Rule 108(3) of the aforementioned Rules. The petitioner has filed a Statutory Appeal under Section 107 of the Tamil Nadu Goods and Service Tax Act, 2017 electronically on time. But as required under Rule 108(3) of the Tamil Nadu Goods and Service Tax Rules, 2017, they have not filed a hard copy of the impugned order with the respondents, within a period of seven days from the date of filing of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... observed as follows: '6.11.Investigating further into the instant matter, this Court finds that Rule 108(3) has not prescribed for condonation of delay in the event where the petitioner would fail to submit certified copy of the order impugned in the appeal nor is there any provision restricting application of Section 5 of the Limitation Act 1963, in the context of supply of certified copy within period stipulated in sub-rule(3) ibid. 6.12.The requirement to furnish certified copy of the impugned order within seven days of filing of appeal is provided as a procedural requirement. 6.13.On the altar of default in compliance of such a procedural requirement, merit of the matter in appeal should not have been sacrificed. Since the pe....