2025-VIL-1357-J&K
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SGST High Court Cases

GST – Electronic filing of appeal on GST portal - Rejection of appeal on ground of non-filing of hard copy of appeal and certified copy of order - The appellate authority rejected the appeal on the ground that the petitioner had not submitted the hard copy of the appeal and the certified copy of the impugned order - Whether the rejection of the appeal solely on the ground of non-filing of hard copy of the appeal is legally sustainable - HELD – The Sub-Section (5) of Section 107 JKGST Act, 2017 provides that every appeal in this section shall be filed in such form and verified in the prescribed manner. Further, the Rule 108(1) of the JKGST Rules, 2017 clearly provides that the appeal shall be filed along with all the relevant documents either in Form GST APL-01 electronically or otherwise as may be notified by the Commissioner. Thus, it is clearly envisaged by the Rule that the appeal could be submitted electronically to the Appellate Authority. The only other method for filing the same would be as notified by the Commissioner, the respondents have failed to place on record any notification to this effect, which in any case would be in addition to the prescribed mode of filing the appeal electronically. Therefore, rejection of the appeal merely on the ground that hard copy of the appeal has not been filed is unsustainable as there is no requirement to file a hard copy – Further, the respondents could have granted time to the petitioner to file the hard copy if required, instead of outright rejection of the appeal on this technical ground. The principle that substantial justice cannot be sacrificed on the ground of mere technicalities - The impugned order rejecting the appeal is set aside and matter is remanded back to the appellate authority to decide the appeal afresh on merits after affording an opportunity of hearing to the petitioner – The writ petition is allowed - Whether the rejection of the appeal on the ground of non-filing of the certified copy of the impugned order is legally sustainable - HELD - The requirement of submitting the certified copy of the impugned order has been removed by way of an amendment to the relevant rules. Since the impugned order was already uploaded on the GST portal, there was no need for the petitioner to submit the certified copy. The appeals should not be dismissed on hyper-technical grounds when the appeal itself was filed within the statutory period along with a copy of the order.
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