Appeal restored as Gujarat High Court held certified copies unnecessary when orders are uploaded on GST portal, applying clarificatory amendment to Rule 108 retrospectively

Case Summary

Case Title: Venus Macro Prints Pvt. Ltd. v. State of Gujarat
Court: High Court of Gujarat at Ahmedabad
Petition No.: R/Special Civil Application No. 14547 of 2024
Date of Judgment: 30 October 2024
Category of Dispute: Procedural validity of GST appeal (Refund / Appeal procedure)
Relevant Sections / Rules: Section 107 of the CGST Act, Rule 108 of the CGST/GGST Rules

Facts (Paras 1–2)

The petitioner filed an appeal against a refund rejection order dated 27.02.2021. However, the appeal was dismissed by the Appellate Authority on 28.02.2023 because the petitioner had not furnished a certified copy of the order in GST Form RFD-06, as required under the unamended Rule 108(3) of the GGST Rules. The petitioner argued that by 26.12.2022, Rule 108(3) had been amended to require only self-certified copies when orders are not uploaded on the GST portal. Since the order in dispute was uploaded online, the appeal should not have been dismissed for lack of a certified copy.

Questions (Para 2–3)

1. Whether the insistence on a certified copy under unamended Rule 108(3) was valid when the order was already uploaded on the GST common portal.

2. Whether the amendment to Rule 108(3) dated 26.12.2022 was clarificatory in nature and applicable retrospectively.

Observations (Paras 3–5)

The Court noted that after the amendment, if an order is uploaded on the GST common portal, the date of provisional acknowledgement is the date of filing of appeal, and no certified copy is required. The Court held that in the digital era, insisting on a certified copy of orders already available online is regressive and archaic. Further reliance was placed on Otsuka Pharmaceutical India Pvt. Ltd. v. Union of India (SCA 13209/2023, decided 27.03.2024), where the same amendment was held to be clarificatory and thus retrospective.

Judgment (Para 6)

The Court quashed the order dated 28.02.2023 rejecting the appeal. The matter was remanded to the Appellate Authority to pass a fresh order on merits within 12 weeks, after granting the petitioner an opportunity of hearing. The Court clarified it had not gone into the merits of the refund claim.

Table of Cases Referred

Between Fine Lines

This ruling ensures that businesses cannot be denied appellate remedies merely for not submitting certified copies when orders are already uploaded on the GST portal. The judgment reinforces that the 2022 amendment to Rule 108(3) is retrospective, simplifying compliance and reducing procedural hurdles in GST litigation.

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