GST Appeal: Certified Copy Filing Procedural not Mandatory – Allahabad HC

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 or...