Filing Certified Copy Under GST Rule 108 Not Mandatory Where Appeal Is Duly Filed with Relevant Records: Allahabad HC [Read Order]
The court observed that the condition for physically filing the certified copy is not mandatory, but procedural in nature
![Filing Certified Copy Under GST Rule 108 Not Mandatory Where Appeal Is Duly Filed with Relevant Records: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/07/2041630-filing-certified-gst-rule-108-mandatory-where-appeal-is-duly-filed-relevant-records-allahabad-hc-taxscan.webp "Filing Certified Copy Under GST Rule 108 Not Mandatory Where Appeal Is Duly Filed with Relevant Records: Allahabad HC [Read Order]")
The Allahabad High Court held that filing a certified copy of the order appealed against under Rule 108 of the CGST Rules is not mandatory when the appeal has already been filed through electronic mode along with relevant documents.
The petitioner M/s K.C. Timber Products challenged the dismissal of their GST appeal solely on the ground of delayed submission of the certified copy of the impugned order.
The petitioner had filed an appeal on 18.08.2021 against an order dated 08.07.2021 passed by the Assistant Commissioner, State Tax, Hapur. The appellate authority rejected the appeal on 24.12.2024, stating non-compliance with the procedural requirement under Rule 108 of submitting a certified copy within seven days of filing the appeal. However, the petitioner contended that the appeal was duly submitted electronically, with all supporting records, and the certified copy requirement was merely procedural.
Justice Piyush Agrawal, while delivering the verdict, observed that the amendment made to Rule 108 on 26.12.2022 clarifies the procedural requirement of submitting a certified or self-certified copy only in cases where the order is not available on the common portal.
Justice Piyush Agarwal noting the case, Chegg India Pvt. Ltd. v. Union of India observed that “The Delhi High Court, while considering the issue, which is identical to the issue in hand, has held that the condition for physically filing the certified copy is not mandatory, but procedural in nature. If an appeal is preferred along with all documents, the filing of certified copy is not required.”
The matter was remanded back to the appellate authority, for considering appeal on merits.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
