In a major ruling the Allahabad High Court observed that self-certified copy of order under challenge not required for appeals filed electronically under Rule 108 of the Central Goods and Services Tax Rules, 2017 (CGST Rules).
The writ petition was filed under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated October 18, 2023 passed by the respondent No.1/Commissioner, CGST (Appeals), rejecting the two appeals filed by the petitioner 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 Central Goods and Services Tax Rules, 2017.
The counsel appearing on behalf of the petitioner has referred to Rule 108 of the CGST 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 CGST Rules apply only in the case when the appeal is not uploaded on common portal.
A Single Bench of Justice Shekhar B. Saraf observed that “Upon a perusal of the impugned order, it clearly appears that the appeal was electronically filed within the time permitted, that is, three months as per Section 107 of the Central Goods and Services Tax Act, 2017. Furthermore, the first and second proviso to Rule 108 of the CGST Rules would not apply, as is clear from the literal interpretation of the first proviso itself.”
“In light of the above, the impugned order dated October 18, 2023 is quashed and set aside with a direction upon the appellate authority to de novo hear the appeals filed by the petitioner and pass a reasoned order on merits within a period of three months from date” the Court noted.
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