Non-submission of certified copy of order during appeal filing to be treated as mere technical defect: HC

Case Details: Atlas Pvc Pipes Ltd. v. State of Odisha - [2022] 140 taxmann.com 162 (Orissa)

Judiciary and Counsel Details

• • Krushna Ram Mohapatra & Murahari Sri Raman, JJ.
  • Sudeepta Kumar Singh, Adv. for the Petitioner.
  • Sunil Mishra, Standing Counsel for the Respondent.

Facts of the Case

The demand order was raised against the assessee for assessment year 2019-20 by department. It filed appeal within prescribed time period but failed to submit certified copy of impugned order. The Appellate Authority issued notice and directed to submit certified copy of impugned order in seven days. It failed to submit copy within time and the appeal was rejected by the Appellate Authority. It field writ petition against the same.

High Court Held

The Honorable High Court observed that the petitioner had enclosed copy of impugned order as made available to it in GST portal while filing memo of appeal. It received notice from Appellate Authority to submit certified copy of order just one day before the time allowed. It applied for the order, obtained certified copy of impugned order and submitted such copy on same day. However, the appeal was rejected on ground that certified copy was not provided within time. The non-submission of certified copy had to be treated as mere technical defect and moreover the same had been already submitted by the petitioner once received from department. Therefore, the Court held that the petition deserved to succeed being a mere technical defect and rejection order was liable to be set aside.