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 appeal is duly filed electronically with the relevant records.
The petitioner, K.C. Timber Products, a proprietorship firm, initiated the writ petition challenging an order dated July 8, 2021, passed by the Assistant Commissioner, State Tax, Hapur, as well as the subsequent appellate order dated December 24, 2024, issued by the Additional Commissioner, Grade-2 (Appeal), State Tax, Ghaziabad.
The dispute stemmed from the financial year 2019-20, specifically between November 2019 and February 2020, during which K.C. Timber Products engaged in purchases from various registered firms. The firm duly filed its GSTR 3-B, GSTR-1, and other relevant documents, reflecting Input Tax Credit (ITC) earned, which was also recorded in its books of account. Subsequently, a notice was issued to the petitioner under Section 73(1) of the GST Act, alleging discrepancies between GSTR-3B, GSTR-1, and GSTR-2A data. This notice culminated in the initial order dated July 8, 2021, passed by the second respondent.
