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TMI Blog2025 (5) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered firms, with regards to which GSTR 3-B, GSTR - 1, etc. were filed showing earned of ITC, which was also reflected in the books of account. He further submits that a notice was issued to the petitioner under section73 of the GST Act intimating discrepancies in returns GSTR - 3-B, GSTR-9, GSTR-1 and GSTR-2A. Thereafter, the respondent no. 2 passed the impugned order dated 06.07.2021. Aggrieved by the said order, the petitioner preferred an appeal on 18.08.2021 through e-mode, which has been dismissed vide impugned order dated 24.12.2024 on the ground of laches that the certified copy of the impugned order was not filed as per rule 108 of the Rules framed under the GST Act. 5. Learned counsel for the petitioner further submits that against the order dated 06.07.2021, an appeal was, admittedly, preferred through e-mode along with all requisite documents. The said fact has been mentioned in paragraph no. 10 of the writ petition. He further submits that thereafter, rule 108 of the Rules was amended on 26.12.2022, which contemplates for submitting a certified copy of the order within 7 days. He further submits that as per the rule, the condition for filing a self-certified copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is submitted within seven days from the date of filing the FORM G.S.T. A.P.L. - 01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation: For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. Amended Rule 108 (3): "Where the decision or order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal: Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL - 01 and a final acknowledgement, indicating appeal number, shall be issued in FORM G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued". Provision Post-amendment "Rule 108 - Appeal to the Appellate Authority (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. (3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f delay in the event where the petitioner would fail to submit certified copy of the order impugned in the appeal nor is there any provision restricting application of Section 5 of the Limitation Act 1963, in the context of supply of certified copy within period stipulated in sub-rule(3) ibid. 6.12. The requirement to furnish certified copy of the impugned order within seven days of filing of appeal is provided as a procedural requirement. 6.13. On the altar of default in compliance of such a procedural requirement, merit of the matter in appeal should not have been sacrificed. Since the petitioner has enclosed the copy of impugned order as made available to it in the GST portal while filing the Memo of Appeal, non-submission of certified copy, as has rightly been conceded by the Additional Standing Counsel appearing on behalf of CT&GST Organisation, is to be treated as mere technical defect." 17. Based on the above judgements, the submission being made on behalf of the Petitioner is that the amendment dated 26th December 2022 which was made in Rule 108 shows that the said amendment was merely clarificatory in nature. It was merely clarifying the rule as it existed and, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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