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GST – Retrospective effect of amendment to Rule 108 of the CGST Rules, 2017 - Rejection of appeal by appellate authority on the ground of delay in submission of certified copy of the decisions or orders within the period as stipulated under Rule 108 of the CGST Rules, 2017 – petitioner’s case that Rule 108(3) of the CGST Rules would not apply as the petitioner has preferred online appeals on the basis of Order-in-Original uploaded by the adjudicating authority - HELD – the petitioner is required to submit decision or order appealed against within seven days of filing of appeal under sub-rule (1) of Rule 108 and final acknowledgment indicating appeal number is to be issued by the appellate authority. Therefore, literally applying Rule 108(3) by the appellate authority was justified in rejecting the appeals on the ground of delay - However, in view of Minutes of 48th Meeting of GST Council, the Council has agreed to recommendations of the Law Committee which provides that when an order which is appealed against is issued or uploaded on the common portal and the same can be viewed by the appellate authority, requirement of submission by the appellant of a certified copy of such an uploaded order would be insignificant in view of availability of the order online. Therefore, considering such recommendation, amendment which is clarificatory in nature, has come into effect from 26th December, 2022 on the statute - amendment to Rule 108 of the CGST Rules would have a retrospective effect as the same is a clarificatory in nature and therefore, the impugned order passed by the appellate authority rejecting the appeal on the ground of delay would not survive - The impugned order is quashed and set aside – The petitions are accordingly disposed of
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