Filing of Certified Copy of Appealed Order in GST Appeal is Procedural in Nature, Not Mandatory: Allahabad HC

The Allahabad High Court has ruled that filing a certified copy of the appealed order in a GST appeal is procedural, not mandatory. The court clarified that while it is good practice to submit a certified copy, the absence of it does not invalidate the appeal itself. This ruling provides relief to taxpayers, ensuring that appeals are not dismissed solely due to a technicality. The focus should be on the substance of the appeal and its merits, rather than strict adherence to procedural formalities. This decision promotes a more taxpayer-friendly approach in GST appeals.