Venus Macro Prints Pvt. Ltd. Vs State of Gujarat & Ors. (Gujarat High Court)
In the case of Venus Macro Prints Pvt. Ltd. Vs. State of Gujarat & Ors., the petitioner filed an appeal before the Joint Commissioner of State Tax, Rajkot, against an order passed on February 27, 2021. The appeal was dismissed on the grounds that the petitioner did not submit a certified copy of the order in dispute, as required by Rule 108(3) of the Gujarat Goods and Services Tax (GGST) Rules, 2017. This rule required the appellant to provide a certified copy of the order within seven days of filing the appeal to receive a final acknowledgment. However, the petitioner argued that the rule had been amended in December 2022, stipulating that a self-certified copy is sufficient when the decision is uploaded on the common portal, which was the case here.
The Gujarat High Court agreed with the petitioner’s arguments, emphasizing that the amendment to Rule 108, which came into effect in December 2022, is retrospective and eliminates the need for certified copies of orders uploaded on the common portal. The Court noted that insisting on certified copies when the order could be accessed directly from the portal is unnecessary and regressive. The petition was thus allowed, and the Court quashed the order of the Appellate Authority, directing them to reconsider the appeal based on its merits. The case was remanded for fresh consideration, with an order to complete the process within 12 weeks.
