GST
TRT-2025-
Allahabad High Court
Date:-16-05-24
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 16 May 2024
Parties: M/S Enkay Polymers Vs State Of U.P. And 2 Others
Facts –
- The Petitioner, M/S Enkay Polymers, is aggrieved by the order rejecting the appeal on the ground that the same were time barred, as the self-certified copy of the decision or order was not made available within time as per proviso to Rule 108 of the Central Goods and Services Tax Rules, 2017.
Issue –
- Whether e self-certified copy of the decision is required to be filed with appeal filed electronically and uploaded on the common portal?
Order –
- The Single Bench of Hon'ble High Court observed that 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.
- Thus, following judgments passed by the High Courts and upon examination of Section 107 of the Central Goods and Services Tax Act, 2017 read with Rule 108 of the Central Goods and Service Tax Rules, 2017, held that mere non filing of the certified copy of the decision within a period of seven days, when the appeal has been filed electronically within the time frame prescribed, that is, three months, the authority should not dismiss the appeal on the ground that the certified copy of the decision was not filed within time.
- Writ petition is allowed.
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