Requirement to furnish certified copy of order within 7 days of filing of appeal under Rule 108(3) of TNGST Rules is procedural, can be condoned: Madras HC

In a major ruling a Single Bench of the Madras High Court ruled that the requirement to furnish certified copy of impugned order within 7 days of filing of appeal under Rule 108(3) of Tamil Nadu GST Rules(TNGST), is only procedural requirement which can be condoned as it is only technical defect.

The petitioner, M/s.PKV Agencies, has filed a statutory appeal under Section 107 of the Tamil Nadu Goods and Service Tax Act, 2017 electronically on time. But as required under Rule 108(3) of the Tamil Nadu Goods and Service Tax Rules, 2017, they have not filed a hard copy of the impugned order with the respondents, within a period of seven days from the date of filing of the appeal under Sub Rule (1) of Rule 108 of the Tamil Nadu Goods and Service Tax Rules, 2017.

Only after a period of one month from the date of the impugned order, the petitioner has approached the respondents with a certified copy of the impugned order, which was refused to be received on the ground that they have not filed the certified copy of the order, within a period of seven days from the date of filing of the appeal as provided under Proviso to Rule 108(3) of the Tamil Nadu Goods and Service Tax Rules, 2017.

The issue that arose for consideration is whether an Appeal can be entertained as per the provisions of Rule 108 of the Tamil Nadu Goods and Service Tax Rules, 2017 even if the assessee has not submitted a certified copy of the order within a period of seven days as stipulated under Rule 108(3) of the aforementioned Rules.

The Court of Justice Abdul Quddhose observed that “The direction sought for by the petitioner in these writ petitions has to be granted, i.e., to direct the respondents to accept the certified copy of the impugned order submitted by the petitioner and thereafter process the Appeal filed under Section 107 of the Tamil Nadu Goods and Service Tax Act if it is otherwise in order and entertain the said Appeal thereafter and decide the same, on merits and in accordance with law.”

The Bench referred to the judgment of the Orissa High Court in M/s.Atlas PVC Pipes Limited vs. State of Odisha and others, wherein it was held that in the context of supply of certified copy within the period stipulated in sub-rule (3) of Rule 108, the requirement to furnish certified copy of the impugned order within seven days of filing of appeal is only a procedural requirement, which can be condoned by exercising powers under Article 226 of the Constitution of India as it is only a technical defect.

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