Case Law Details
PKV Agencies Vs Appellate Deputy Commissioner (GST) (Appeals) (Madras High Court)
Introduction: In a landmark judgment, the Madras High Court addressed the procedural intricacies involved in filing GST appeals, emphasizing the need for substantive justice over technicalities. The case of PKV Agencies vs. Appellate Deputy Commissioner (GST) (Appeals) highlighted the importance of judicial discretion in handling procedural delays, setting a precedent for similar cases in the future.
Background: PKV Agencies filed writ petitions seeking a directive for the Appellate Deputy Commissioner (GST) to accept their appeal dated December 13, 2019, against an order passed on October 23, 2019. The primary issue was whether the appeal could be entertained under Rule 108 of the Tamil Nadu Goods and Service Tax Rules, 2017, even though the petitioner did not submit a certified copy of the order within seven days as required by Rule 108(3).
Petitioner’s Argument: The petitioner contended that although they filed the statutory appeal under Section 107 of the Tamil Nadu Goods and Service Tax Act, 2017 electronically on time, they were unable to submit the hard copy of the impugned order within the stipulated seven-day period. It was only after a month that they approached the respondents with the certified copy, which was refused on procedural grounds.
Respondent’s Counter: The respondents argued that as per Rule 108(3), the failure to submit the certified copy within seven days justified their refusal to entertain the appeal. They maintained that strict adherence to procedural requirements was necessary for the appeal to be considered valid.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
