Saraogi E-Ventures Private Limited & Anr. Vs Assistant Commissioner (Calcutta High Court)
GST Appeal Restored for Being Dismissed on Technical Certified Copy Delay; Appeal Dismissal Quashed for Hyper-Technical Filing Defect; Technical Lapse Cannot Defeat Timely GST Appeal, Holds High Court; GST Appeal Rejection Set Aside Due to Over-Technical Approach; High Court Revives GST Appeal Rejected for Procedural Non-Compliance.
The Calcutta High Court examined a writ petition challenging dismissal of a GST appeal on the technical ground of non-filing of a certified copy of the order within seven days of online submission. The Court noted that it was undisputed that the appeal had been filed online within the statutory limitation period along with a copy of the impugned order. It held that where an appeal is filed within time and has potential merit, it should not be rejected on a hyper-technical ground relating to delayed filing of a certified copy. Observing that such dismissal defeats the interest of justice, the Court set aside the impugned appellate order dated 22 March 2023. The matter was remanded to the appellate authority for fresh adjudication on merits, in accordance with law and principles of natural justice, to be completed within three months.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
