Filing of Certified Copy of Appealed Order in GST Appeal is Procedural in Nature, Not Mandatory: Allahabad HC [Read Order]

In a recent ruling, the Allahabad High Court has ruled that the filing of certified copy in the GST (Goods and Services Tax) appeal is mere procedural in nature and not mandatory. The appeal cannot be dismissed on that particular reason.

The petitioner, Pawan Hans Helicopters Ltd., a public limited company, claimed Input Tax Credit (ITC) for the period July 2017 to March 2018 under the transitional GST regime. The ITC was duly reflected in its GSTR-3B, GSTR-1 filings, and books of account.

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Subsequently, the petitioner received a notice under Section 61 of the GST Act on 03.07.2021 highlighting discrepancies in its returns, followed by a show cause notice under Section 73(1) on 18.06.2022 concerning mismatches in GSTR-3B, GSTR-1, and GSTR-2A.

Despite submitting a reply on 19.07.2022, an adverse order was passed on 16.08.2022. The petitioner filed an appeal through electronic mode on 15.11.2022. However, the appeal was dismissed on 30.08.2024 due to non-submission of a certified copy of the impugned order, as required under Rule 108 of the GST Rules.

The petitioner argued that the amendment to Rule 108 is procedural and should apply retrospectively. The respondent contended that the petitioner failed to comply with the pre-amendment rule by not submitting the certified copy within the stipulated time.

The court observed that the appeal was preferred on November 15, 2022, and a copy of the order was filed along with the appeal. The court also noted that the state did not deny this fact in its counter-affidavit. The amendment to Rule 108 came into effect on December 26, 2022, during the pendency of the appeal. It noted that once this fact is not in dispute, the issue in hand is covered by the judgement of the Delhi High Court in Chegg India Private Limited.

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Justice Piyush Agrawal concurred with the view taken by the Delhi High Court in Chegg India Private Limited vs. Union of India & Others, holding that the requirement of physically filing a certified copy of the order appealed against is procedural in nature and not mandatory. The Court observed that where an appeal is filed along with all requisite documents and a copy of the impugned order, the submission of a certified copy is not necessary.

To Read the full text of the Order CLICK HERE

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