GST appeal cannot be dismissed for non filing certified copy of impugned order
In a recent judgment, Hon’ble Allahabad High Court has reiterated that non filing of certified copy of the impugned order within time in the GST appeal filed through electronic mode is a technical error and on this technical ground, the appeal cannot be dismissed
ABCAUS Case Law Citation:
4231 (2024) (08) abcaus.in HC
In the instant case, the assessee / Petitioner was aggrieved by the order passed by the GST Authorities in dismissing his appeal only on a technical ground of non-filing of certified copy of the impugned penalty order.
The petitioner was a partnership firm engaged in the business of Machine and Tools of different kinds. In the normal course of business, the petitioner had received order of supply towards which the goods were loaded in Vehicle along with relevant documents as tax invoices, E-way bill etc..
However, during transportation of the said goods, the vehicle in question was intercepted by GST mobile squad and thereafter physical verification was made and the goods were detained only on the ground that invoice date was different in E-way Bill.
Thereafter notice was issued in GST MOV -7 and penalty order was passed. The petitioner preferred an appeal against the said order before the – Additional Commissioner, GST, which was dismissed only on the ground of non-filing of certified copy of the impugned penalty order.
The petitioner further submitted that the issue with regard to filing of certified copy of the order as per Rule 108 of GST Rules, has already been decided by the Court by holding that merely on the ground of non-filing of certified copy of the decision within the time frame, the authority should not dismiss the appeal on technical grounds.
It was further pointed out that vide Notification No. 26/2022 Central tax dated 26.12.2022, the Rule 108 (3) has been amended dispensing with the requirement of filing of certified copy of the decision along with the appeal.
The Hon’ble High Court observed that on various occasions it had held that merely non filing of certified copy of the impugned order within time in the appeal filed through electronic mode is a technical error and on this technical ground, the appeal cannot be dismissed.
Accordingly, the writ petition was partly allowed and the impugned order passed by the appellate authority was set aside. The matter was remanded to the appellate authority to decide the appeal on its own merit.
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