Order Date – 06 May 2025

Parties: M/s Kishan Chand and Co. Vs Additional Commissioner Grade-Ii Appeal-Ist State Tax Judicial Division And Another

Facts –

• The Petitioner, M/s Kishan Chand and Co., a proprietorship firm, filed returns under GSTR-1, GSTR-3B, etc., for FY 2017–18, claiming Input Tax Credit and the same rejected pointing out discrepancies in the returns.
• The appeal filed against the assessment order by the petitioner also rejected on grounds that certified copy of the assessment order was not submitted in time, as per Rule 108 of the CGST Rules.

Issue –

• Whether dismissal of the appeal on the grounds of not submitting a certified copy of the order within seven days is valid? 

Order –

• The Hon’ble High Court observed that bare conjoint reading of the amended and unamended rule 108 (3) clearly shows that in the event certified copy of the order appealed against is not uploaded along with the appeal through e-mode, then within 7 days of filing of the appeal, a self-certified copy of the order was supposed to be filed within 7 days.
• 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 and the copy of the appeal, the filing of certified copy is not required.
• Similarly, in the case in hand, it is not in dispute that the appeal, which was preferred on 18.08.2021, was without order appealed against. Once this fact is not in dispute, the issue in hand is covered by the judgement of the Delhi High Court in Chegg India Private Limited.
• In view of the aforesaid facts & circumstances of the case, as also the judgement in Chegg India Private Limited, the impugned order dated 24.12.2024 passed by the Additional Commissioner, Grade - 2 (Appeal), State Tax, Ghaziabad cannot be sustained in the eyes of law. The same is hereby quashed.