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GST - Filing of Appeal, Certified copy, Procedural requirements – Dismissal of appeal on the ground that the certified copy of the impugned order was not filed as per Rule 108 of the CGST Rules, 2017 - Petitioner argued that the amendment to Rule 108 made on 26.12.2022, which allowed for the submission of a self-certified copy of the order within 7 days, applies retrospectively as it was a procedural requirement - Whether the amendment to Rule 108 of the CGST Rules, 2017 allowing for the submission of a self-certified copy of the order within 7 days should be applied retrospectively to the present case – HELD - The amendment to Rule 108 of the CGST Rules was merely clarificatory in nature and should be applied retrospectively. The Court relied on the judgment of the Delhi High Court in Chegg India Private Limited v. Union of India & Others, which held that the condition to physically file the certified copy of the impugned decision/order is not mandatory, and that if the online filing was completed within the prescribed limitation period, the delay in physical submission of the certified copy can be condoned - in the present case, the appeal was filed within the prescribed time limit and the delay in submitting the certified copy was a mere technical defect that should not deprive the petitioner of a hearing on the merits of the case - the impugned order is quashed and the matter is remanded back to the appellate authority for consideration on the merits – The petition is allowed
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