Non-Submission of Physical Copy of Order Within 7 Days Is Mere Technical Defect | HC Directed to Hear Appeal

Case Details: Indian Potash Ltd. v. Deputy Commissioner (ST) - [2024] 163 taxmann.com 357 (Madras)

Judiciary and Counsel Details

• Senthilkumar Ramamoorthy, J.
• Ms T. Shrayashree, Harish Bindumadhavan, E. Manoharan, A. Murali, Ojas Sivakumar & Keerthana Mahesh for the Petitioner.
• Mrs K. Vasanthamala, Government Advocate (T) for the Respondent.

Facts of the Case

The petitioner filed the appeal against refund rejection order within the prescribed time limit but it failed to submit physical copy of impugned order within 7 days as required under Rule 108(3) of CGST Rules, 2017. The Appellate Authority did not process the appeal due to non-filing of physical copies. It filed writ petition to direct the Appellate Authority to accept the appeal.

High Court Held

The Honorable High Court noted that the appeals were filed within time limit prescribed by statute and non-production of hard copy of impugned order was only a technical defect. Therefore, the Court directed the Appellate Authority to process the appeal by treating date of filing on portal as date of filing, provided appeal was filed within prescribed time limit.

List of Cases Reviewed

• PKV Agencies v. Appellate Deputy Commissioner (GST) (Appeals), Vellore, (PKV Agencies), 2023 (2) TMI 932 [Para 5] followed.