Facts of the Case

The petitioner, M/s Mahindra First Choice Wheels Ltd., Sambalpur, sought to quash an order dated 30.06.2022 by which its GST appeal was rejected on the ground that it had not submitted the certified copy of the decision/order appealed against, as required under Rule 108(3) of the Odisha CGST Rules, 2017.

Issues Involved

  1. Whether an appeal could be rejected outright for non-submission of a certified copy of the impugned order, without an opportunity to cure the defect, in light of the Court's earlier ruling on an identical issue.

Petitioner's Arguments

  • The issue stood already covered by the Court's own decision in M/s Shree Jagannath Traders v. Commissioner of State Tax, Odisha, Cuttack (W.P.(C) No. 15061 of 2021, disposed of 07.06.2021), and the same principle should be applied to set aside the rejection and remit the matter.

Respondent's Arguments

  • Learned counsel for the parties agreed that the issue had already been settled by this Court's ruling in Shree Jagannath Traders, and the Standing Counsel for Revenue did not seriously contest applying that precedent to the present facts.

Court Order / Findings

  • Both counsel agreed the issue was squarely covered by Shree Jagannath Traders, where the Court had addressed rejection of an appeal for non-submission of certified copy under Rule 108(3).
  • Applying that precedent, the Court set aside the order dated 30.06.2022 rejecting the appeal, and remitted the matter to the appellate authority to entertain the appeal, permitting the petitioner to cure any defect pointed out (including the certified copy requirement), and directing the appeal to proceed in accordance with law thereafter.
  • The writ petition was accordingly disposed of.

Important Clarification

Rejection of a GST appeal solely for non-submission of a certified copy of the impugned order under Rule 108(3) of the CGST Rules, without granting the appellant an opportunity to cure the defect, is not sustainable; the appellate authority must entertain the appeal and allow the appellant to remove any procedural defect, including furnishing the certified copy, before proceeding to decide the appeal on merits.

Sections Involved

  • Rule 108, CGST Rules, 2017 — prescribes the procedure for filing appeals, including the requirement (Rule 108(3)) to submit a certified copy of the decision/order appealed against.
  • Section 107, CGST Act, 2017 — provides the substantive right of appeal to the Appellate Authority.

Decision – In Favour of

In favour of the Assessee — the rejection was set aside and the matter remitted to the appellate authority to entertain the appeal after allowing the defect to be cured.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case Number: W.P.(C) No. 22086 of 2023
  • CNR / Citation: W.P.(C) No. 22086 of 2023
  • Coram: Hon'ble Dr. Justice B.R. Sarangi & Hon'ble Mr. Justice Murahari Sri Raman
  • Date of Order: 27 July 2023

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