Pawan Hans Helicopters Ltd. Vs State of U.P. And 2 Others (Allahabad High Court)
The Allahabad High Court addressed a writ petition filed by Pawan Hans Helicopters Ltd. challenging the dismissal of their GST appeal by the Additional Commissioner, Grade – 2 (Appeal), State Tax, Noida. The appeal was dismissed due to the alleged failure to file a certified copy of the order appealed against within the stipulated time frame as per Rule 108 of the GST Rules. The petitioner’s counsel argued that the appeal was filed electronically with all necessary documents, including a copy of the order, within the prescribed limitation period. They contended that the subsequent amendment to Rule 108, which clarifies the requirement for a self-certified copy only when the order isn’t uploaded electronically, is procedural and should apply retrospectively. Reliance was placed on a Delhi High Court judgment in Chegg India Private Limited, which held that the physical filing of a certified copy is not mandatory if the online filing is complete with an electronic copy of the order.
The High Court, after examining the unamended and amended Rule 108, noted that the core issue was whether the appeal was filed within the limitation period. It concurred with the Delhi High Court’s view that the physical submission of a certified copy is a procedural requirement. Since the petitioner had admittedly filed the appeal electronically with a copy of the order within the limitation period, the failure to submit a certified copy within seven days should not be a ground for dismissal. The court emphasized the increasing acceptance of electronic filing and considered it retrograde to invalidate a complete online filing due to a delay in physical submission. Consequently, the Allahabad High Court allowed the writ petition, set aside the Additional Commissioner’s dismissal order, and remanded the matter back to the appellate authority to be considered on its merits.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
