GST appeal dismissal quashed as requirement of certified copy under Rule 108(3) was held procedural and not mandatory

Case Summary

Case Title: M/s Pawan Hans Helicopters Ltd v. State of U.P. & Others
Court: High Court of Judicature at Allahabad
Petition No.: Writ Tax No. 2400 of 2024
Date of Judgment: 11 March 2025
Coram: Hon’ble Justice Piyush Agrawal
Category of Dispute: Input Tax Credit / Procedural requirement under GST Appeal Rules
Relevant Sections: Section 61 & 73 of CGST Act, 2017; Rule 108 of CGST Rules, 2017 (pre-amendment & post-amendment

Facts (Paras 2–5)

The petitioner, a public limited company, filed returns for FY 2017–18 reflecting ITC from registered suppliers. Later, a notice under Section 61 was issued pointing out discrepancies, followed by a Section 73(1) SCN. An adverse order dated 16.08.2022 was passed. The petitioner filed an e-appeal on 15.11.2022 with necessary documents but without a certified copy of the order. During pendency, Rule 108 was amended on 26.12.2022, allowing self-certified copies instead of mandatory certified copies. The appeal was dismissed on 30.08.2024 for want of compliance with the unamended rule.

Questions before the Court (Paras 3–6, 8–11)

1. Whether dismissal of appeal for not filing a certified copy of the order within 7 days under unamended Rule 108(3) was legally sustainable.

2. Whether the amendment to Rule 108(3) (26.12.2022) is procedural and therefore retrospective in effect.

Observations (Paras 8–14)

• The Court noted that the petitioner had filed the appeal within time along with an order copy, which was undisputed by the State.

• Under the amended Rule 108(3), if an order is not uploaded on the portal, a self-certified copy within 7 days suffices; this makes filing of a certified copy procedural, not mandatory.

• Reliance was placed on Delhi High Court in Chegg India Pvt. Ltd. v. Union of India, which held that such requirements are procedural and delay in filing a certified copy should not defeat an appeal filed online within limitation.

• Earlier ruling in Atlas PVC Pipes Ltd. (Orissa HC) was also noted to emphasize that merits cannot be sacrificed for a mere procedural lapse.

Judgment (Paras 15–17)

The Allahabad High Court held that the dismissal of the appeal was unsustainable since filing of certified copy is only procedural. The impugned order dated 30.08.2024 was quashed. The writ petition was allowed, and the matter remanded back to the Appellate Authority (Additional Commissioner, State Tax, Noida) to decide the appeal on merits.

Table of Cases Referred

Between Fine Lines

This ruling clarifies that GST appeals cannot be dismissed merely on technical lapses like delay in filing certified copies. The Allahabad High Court aligned with Delhi HC to stress that Rule 108(3) is procedural, and timely e-filing is sufficient. For businesses, this ensures appeals will be decided on merits rather than rejected for procedural defaults, reducing unnecessary litigation hurdles.

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