2024 (11) TMI 658

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....0221013594X dated 27-02-2021 before the Joint Commissioner of State Tax, Appeal-1, Rajkot. However, since the petitioner had not submitted certified copy of the order i.e. GST Form RFD-06, the said appeal came to be dismissed in terms of Rule 108 (3) of the GGST Rules, 2017 which, at the relevant point of time read as under:- "As per Rule 108 (3) of the GGST Rules, 2017 "A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf: Provided that where the certified copy of the d....

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....t may be deemed just and proper, in the facts and circumstances of the present case. 3. It is not in dispute that Rule 108 as it stands with effect from 26.12.2022 is as under:- "108. Appeal to the Appellate Authority- (1) An appeal to the Appellate Authority under sub-section (1) of Section 107 shall be filed in FORM GST APL-01, long with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. (3) Where the decision or order appealed against is uploaded....