Yakult Danone India Pvt Limited Vs Union of India And Others (Punjab Haryana High Court)
Punjab and Haryana High Court has set aside an order by the Commissioner (Appeals), Goods and Service Tax, which had dismissed an appeal filed by Yakult Danone India Pvt Limited. The appeal, lodged under Section 107 of the Central Goods and Services Tax Act, 2017, was rejected solely on the grounds that a self-certified copy of the original order was not submitted.
The Commissioner (Appeals) had contended that any delayed submission of the certified copy would retroactively render the appeal time-barred. However, Yakult Danone’s counsel argued that the appeal was initially filed via e-mail on March 21, 2024, well within the three-month statutory period from the communication date of December 22, 2023.
The High Court noted that the matter was consistent with previous rulings by a Co-ordinate Bench. Judicial precedents cited include M/s Himgiri Herbs versus Union of India and others (CWP-31391-2024, November 21, 2024) and M/s Kissan Beej Kendra versus Union of India and others (CWP-31911-2024, November 27, 2024). In these cases, similar appeals, dismissed for the same procedural lapse, were restored with directions to allow the submission of self-certified copies.
Consequently, the High Court has granted Yakult Danone India Pvt Limited 15 days to submit the self-certified copy to the Appellate Authority. Upon compliance, the appeal must be restored and decided on its merits expeditiously, preferably within two months.
