By Puloma Dalal | Jayesh Gogri | Mandar Telang, Chartered Accountants
HIGH COURT
52. (2025) 31 Centax 136 (All.) K.C. Timber Products vs. Additional Commissioner dated 21.04.2025.
Appeal filed within prescribed time limit electronically cannot be rejected purely on the basis of delayed submission of certified copy of order under Rule 108 physically as the same is merely a procedural requirement.
FACTS
The petitioner was issued a SCN under section 73 of CGST Act for the F.Y. 2019-20 on account of mismatch between GSTR-3B, GSTR-1 and GSTR-2A. Thereafter, an order confirming demand was passed on 08.07.2021. The petitioner preferred an appeal electronically on 18.08.2021 enclosing all requisite documents including a copy of the order. However, the Respondent dismissed the appeal on 24.12.2024 on the ground that a certified copy of the order, as mandated under Rule 108 of the CGST Rules was physically filed belatedly. Being aggrieved by such dismissal, the petitioner has approached the Hon’ble High Court.
HELD
