GST Appeal Restored With Direction to File Certified Copy within 15 Days: Punjab & Haryana HC Orders Appellate Authority Upon Filing to Decide On Merits [Read Order]
The Court set aside the dismissal of a GST appeal for non-submission of a self-certified copy of the order appealed against and granted the petitioner 15 days to file the copy with direction to the Appellate Authority to restore and decide the appeal on merits
![GST Appeal Restored With Direction to File Certified Copy within 15 Days: Punjab & Haryana HC Orders Appellate Authority Upon Filing to Decide On Merits [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/2070382-gst-appeal-gst-appeal-restored-with-direction-gst-appeal-restored-with-direction-to-file-certified-copy-taxscan.webp "GST Appeal Restored With Direction to File Certified Copy within 15 Days: Punjab & Haryana HC Orders Appellate Authority Upon Filing to Decide On Merits [Read Order]")
The Punjab & Haryana High Court has set aside an order dismissing a GST ( Goods and Services Tax) appeal on the grounds of non-submission of a self-certified copy of the order appealed against and allowed the petitioner to file the required document within 15 days and directed the Appellate Authority to restore the appeal and adjudicate it on merits. Yakult Danone India Pvt....
The Punjab & Haryana High Court has set aside an order dismissing a GST ( Goods and Services Tax) appeal on the grounds of non-submission of a self-certified copy of the order appealed against and allowed the petitioner to file the required document within 15 days and directed the Appellate Authority to restore the appeal and adjudicate it on merits.
Yakult Danone India Pvt. Ltd. (petitioner) filed a writ petition challenging the dismissal of its GST appeal. The petitioner had submitted the appeal via email on 21st March 2024, within the three-month limitation period from the communication of the original order on 22nd December 2023, as indicated in Form APL-01.
However, the appeal was dismissed for failure to provide a self-certified copy of the order under appeal, rendering it time-barred under Section 107(1) of the GST Act. The Petitioner approached the High Court.
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The counsel for the petitioner argued that the email submission was timely and that the dismissal solely on the basis of the missing self-certified copy was unjustified.
The counsel relied on coordinate bench decisions in M/s Himgiri Herbs vs Union of India and others dated 21st November 2024 and M/s Kissan Beej Kenddra vs Union of India and others dated 27th November 2024, where similar dismissals were set aside, with liberty granted to file the certified copies and directions issued to decide the appeals on merits.
A division bench comprising Justice Lisa Gill and Justice Sudeepeti Sharma observed that the facts aligned with the previous rulings. The court also observed that the respondent was unable to deny or raise any distinction in the present case.
The court set aside the impugned order and granted the petitioner liberty to file the self-certified copy before the Appellate Authority within 15 days from the date of the order.
The court also directed the appellate authority upon such filing, the appeal is to be restored and decided on merits. The writ petition was disposed of accordingly, without costs.
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