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GST - Rule 108 of the CGST Rules, 2017 - Limitation, Filing of the certified copy or self-certified copy of the order, Delay in physical filing, Condonation of delay – Challenge to the order passed by the appellate authority rejecting its appeals on the ground of being barred by limitation - Appeals were filed within the prescribed limitation period of 3 months plus 1 month under Section 107 of the CGST Act, 2017, however, the delay was in the physical filing of the appeals – Whether online filing of appeal along with the electronic copy of the order ought to be considered as sufficiently within the limitation period - HELD – Either pre-amendment or post-amendment of Rule 108, the appeal could be filed electronically. The condition to physically file the certified copy of the impugned order is not mandatory. An appeal filed prior to the amendment of Rule 108, where the certified copy was submitted with a delay, may be condoned if the online filing was completed within the prescribed limitation period. Ultimately, what is to be borne in mind is the fact that online filing was within limitation - Merely because the physical submission of the appeal and the order was much later, when the online filing was within the prescribed time, cannot deprive the petitioner of hearing on merits - It would be retrograde to opine that online filing, which was complete in all respects, including electronic copy of the order, is not valid filing - the amendment to Rule 108 on 26.12.2022 was clarificatory in nature and should be applied retrospectively – The appeals are remitted back to the Appellate Authority for being considered on merits - the writ petition is partly allowed
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