Chegg India Pvt Ltd Vs Union of India & Ors. (Delhi High Court)
Delhi High Court held that delay in submission of physical copy of certified order condoned since online filing of an appeal u/s. 107 of CGST Act, 2017 along with order within time limit.
Facts- The present petition has been filed by the Petitioner-Chegg India Pvt. Ltd. under Article 226 of the Constitution of India challenging various impugned orders passed by Respondent No.2-Additional Commissioner, CGST, Appeals-1, Delhi on different dates.
Matter involved herein is that as per rule 108 of the CGST Rules, 2017, it is mandatory to submit certified copy of order while filing an appeal before appellate authority u/s. 107. The question is whether the appeals were filed within the time period in terms of Rule 108 or not and if filed with a delay, does it merit condonation. In the present case, the date of online filing in respect of all orders except order-in-appeal No. 132 are within the statutory period which is prescribed e., within 4 months. The delay is in the physical filing.
Conclusion- Held that an appeal filed prior to the amendment, where the certified copy was submitted with a delay, may be condoned if the online filing was completed within the prescribed limitation period. Ultimately, what is to be borne in mind is the fact that online filing was within limitation. There is no doubt being raised as to the genuineness of the copy of the order, which has been filed. Under such circumstances, merely because the physical submission of the appeal and the order was much later, when the online filing was within the prescribed time, cannot deprive the Petitioner of hearing on merits. In most Courts and Tribunals, online filing and electronic filing is now prescribed mode and the Courts are moving towards technologically advance systems. It would be retrograde to opine that online filing, which was complete in all respects, including electronic copy of the order, is not valid filing.
