Filing Certified Copy Under GST Rule 108 Not Mandatory Where Appeal Is Duly Filed with Relevant Records: Allahabad HC

The Allahabad High Court has delivered a significant judgment, ruling that the physical submission of a certified copy of an order is not a mandatory requirement for filing a GST appeal under Rule 108 of the GST Rules, especially when the appeal has been duly filed electronically with all the necessary documents. The court observed that the condition is procedural in nature and should not be a ground for dismissing an appeal, particularly in an era where online filing is the prescribed mode. This ruling came in a case where a taxpayer's appeal was dismissed for the delayed submission of a physical certified copy, even though the appeal was filed online within the prescribed time limit. The court emphasized that a move towards technologically advanced systems would be undermined by insisting on such procedural technicalities. This judgment provides much-needed relief to taxpayers and reinforces the validity of electronic filing procedures.