Held - Various High Courts have held that when an assessee files a memo of appeal in the GST Portal, non submission of certified copy would be treated as mere technical defect and the appeal should not be dismissed on the sole ground of non submission of certified copy within time. 

Keeping in mind the judgments passed by these High Courts and upon examination of Section 107 of the Central Goods and Services Tax Act, 2017 read with .....

Held - The reference of the above order passed by this Court in CWP-12128-2020 on 26.08.2020, on the technical flaw that the certified copy was not filed along with the appeal and only uploaded copy was attached, the appeal cannot be dismissed on this technical ground. Further the petitioner has also relied upon the notification dated 25.01.2023 attached with connected case i.e. CWP-24845-2022, which further clarifies this aspect.

In the.....