The Non-filing of certified copy of order in Electronic appeals before GST ( Goods and Services Tax ) within the time frame is a mere technical issue and cannot be used as a grounds for dismissing appeal, ruled the Allahabad High Court.
Justice Piyush Agrawal stated that non-filing of a certified copy within the prescribed time for electronic appeals is a technical error, not a valid reason for dismissal.
Get a Copy of GST Smart Guide, Click here
The petitioner, Ap Machine Tools is a partnership firm involved in the business of machinery and tools, sought relief through the current petition on several grounds. Specifically, the petitioner requested the Court to quash the impugned order dated May 31, 2023, issued under Section 129(3) of the GST Act.
Additionally, the petitioner sought the quashment of the detention order and the associated penalty order dated September 10, 2022. Furthermore, the petitioner requested that the Court direct the respondents to refund the amount deposited by the petitioner.
The petitioner’s vehicle, carrying goods for M/s Tiwari Shiv Shakti Enterprises, Nepal, was intercepted by GST authorities on September 10, 2022. The goods were detained due to a discrepancy between the invoice date and the e-way bill.
A penalty was imposed, leading the petitioner to appeal the order. However, the appeal was dismissed solely on the grounds of not filing a certified copy of the order along with the electronic submission.
The counsel argued that the appeal, filed electronically on November 12, 2022, was within the limitation period and that the dismissal based on the non-filing of the certified copy was improper.
Get a Copy of GST Smart Guide, Click here
The counsel referenced previous rulings by the Court, including M/s Enkay Polymers Vs. State of UP and M/s Jai Prakash Shiv Charan Bidi, which established that such technical issues should not lead to the dismissal of an appeal without considering its substantive merits.
Additionally submitted that the recent amendment to Rule 108(3) of the GST Rules now dispenses with the requirement to file a certified copy of the decision along with the appeal. The counsel emphasised that the appellate authority should focus on the case’s merits rather than technical shortcomings.
In contrast, the department’s counsel defended the impugned order, referencing specific paragraphs from the counter affidavit. However, upon review, the Court found that the counter affidavit did not address the key query about the clarity of the law.
The High Court stated that “This Court on various occasions has held that merely non filing of certified copy of the impugned order within time in the appeal filed through electronic mode is a technical error and on this technical ground, the appeal cannot be dismissed.” It noted that the appeal has been dismissed on the ground of delay without considering the merits of the case.
It referenced the cases of M/s Enkay Polymers and Jai Prakash Shiv Charan Bidi have held that non filing of certified copy within the time in the appeal filed through electronic mode, is only a technical error and on this ground the appeal may not be dismissed on delay
Get a Copy of GST Smart Guide, Click here
The Court partly allowed the writ petition, setting aside the impugned order dated May 31, 2023. The matter was remanded to the appellate authority for fresh consideration.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
