Appeal Not Dismissible for Non-Submission of Certified Copy if GST Order is Uploaded on Portal

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 appea...