Appeal on Input Tax Credit Delay Reconsidered; Court Emphasizes Online Order Access and Fair Hearing for Petitioner.

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....Appeal rejected on the ground of delay - Refund of unutilised input tax credit - The Court examined the interpretation of Rule 108(3) of the CGST Rules, which mandated the submission of certified copies within seven days of filing the appeal. Despite the literal interpretation of the rule, the Court considered recent amendments and the recommendations of the GST Council, which highlighted the availability of orders online. Consequently, the Court quashed the impugned order and remanded the matter back to the appellate authority for fresh consideration on merits, emphasizing that the merits of the case should be decided after giving the petitioner an opportunity to be heard.....