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इस पोस्ट को हिंदी में सुने

Mere non submission of self certified copy of order should not be a ground to  dismiss taxpayer's appeal: High Court

Petitioner:

Petitioner is aggrieved by the order rejecting his appeal on the ground that the same were time barred, as the self-certified copy of the decision or order was not made available within time as per proviso to Rule 108 of the CGST Rules, 2017.

Petitioner referred Rule 108 of the Rules to indicate that when the appeal is filed electronically and uploaded on the common portal in FORM GST APL-01, there is no requirement to file self-certified copy of the decision. Both the proviso to Rule 108 of the Rules apply only in the case when the appeal is not uploaded on common portal.

High Court:

Various High Courts have held that when an assessee files a memo of appeal in the GST Portal, non submission of certified copy would be treated as mere technical defect and the appeal should not be dismissed on the sole ground of non submission of certified copy within time. The Orissa High Court in a similar case also held as follows:

"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 petitioner has enclosed the copy of impugned order as made available to it in the GST portal while filing Memo of Appeal, non-submission of certified copy, as has rightly been conceded by the Additional Standing Counsel appearing on behalf of CT&GST Organisation, is to be treated as mere technical defect."

Furthermore, the High Court of Madras in the similar case held as follows: "5. In the aforesaid decision of the Orissa High Court also, the petitioner assessee had filed an appeal under Se.......
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Rejection of Appeal

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TaxReply


May 29, 2024


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