Facts of the Case

The petitioner, M/s Bijay Kumar Behera, had applied for a certified copy of an appealable order passed under the Goods and Services Tax Act, 2017 on 13.04.2023, but had not received it despite the passage of time; only a photocopy of the order had been provided to him by the authority. Since the underlying order was appealable, and continued delay in issuance of the certified copy risked prejudicing the petitioner's ability to file a timely statutory appeal, the petitioner approached the High Court seeking a direction that he be permitted to file the appeal using the photocopy already furnished, with the appellate authority directed to accept it without insisting on the certified copy.

Issues Involved

  1. Whether a taxpayer can be permitted to file a GST appeal using a photocopy of the impugned order where the certified copy has not been issued despite a timely application.

Petitioner's Arguments

  • Despite applying for a certified copy on 13.4.2023, none had been issued; the petitioner should be permitted to file the appeal using the photocopy already provided by the department, without being penalised for the department's delay.

Respondent's Arguments

  • The department's counsel agreed that the petitioner may file the appeal along with the photocopy of the order provided by the authority, and that such appeal would be entertained and considered.

Court Order/Findings

  • Recording the consensus between the parties, the Court directed that the GST appellate authority shall entertain the petitioner's appeal on the basis of the photocopy of the order already provided to him, without insisting on the certified copy, so far as issuance of the certified copy remained pending.
  • The writ petition was disposed of on this basis.

Important Clarification

  • Where a certified copy of an appealable GST order is delayed despite a timely application, a taxpayer is not to be denied the right to file a statutory appeal; the appellate authority may be directed to accept the appeal on the basis of an available photocopy pending issuance of the certified copy.

Sections Involved

  • Section 107, CGST Act, 2017 – appeal to the Appellate Authority, including the requirement to file a certified copy of the decision or order appealed against.

Decision – In Favour of

The decision favours the assessee on a narrow procedural point – it secured a direction facilitating timely filing of its statutory appeal – but the order does not touch upon or decide the underlying merits of the GST dispute.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No. 14781 of 2023
  • CNR: Not available
  • Coram: Hon'ble the Acting Chief Justice Dr. B. R. Sarangi and Hon'ble Mr. Justice Murahari Sri Raman
  • Decision Date: 07.11.2023
  • Disposal Nature: Disposed of (authority directed to accept appeal using photocopy of GST order pending issuance of certified copy)

Link to Download the Order

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