Certified Copy Not Mandatory if GST Appeal Filed with Relevant Records: Allahabad HC

K.C. Timber Products Vs Additional Commissioner (Allahabad High Court) In a significant ruling for taxpayers under the Goods and Services Tax (GST) regime, the Allahabad High Court has set aside an appellate order that dismissed an appeal solely on the ground of belated submission of a certified copy of the impugned order. The court, in the case of K.C. Timber Products versus Additional Commissioner, Grade-2 (Appeal), State Tax, Ghaziabad, emphasized that the requirement to file a certified copy of an order under Rule 108 of the GST Rules is procedural and not mandatory, especially when the ap...