GST UPDATE

???? Desk of CA. Praveen Sharma Series-577 ????

ALLAHABAD HIGH COURT  IN  THE CASE OF AP Machine Tools Section 107 of the CGST Act, 2017

?The petitioner, a partnership firm, challenged an appellate order dated 31.05.2023, which dismissed their appeal due to the non-filing of a certified copy of a previous order related to the detention and penalty of goods under GST. 

?The petitioner had filed the appeal electronically and within the limitation period, but it was dismissed on technical grounds. The petitioner argued that recent court rulings and amendments to GST rules (specifically Rule 108) indicate that the failure to file a certified copy should not be a valid reason for dismissing an appeal.

?The court, citing its previous rulings in similar cases, agreed with the petitioner, stating that the dismissal was based on a technicality and should not have occurred without considering the merits of the case. Consequently, the court set aside the appellate authority's order and remanded the case for reconsideration, directing the appellate authority to decide the appeal on its merits within three months.

CA. Praveen Sharma

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