Case Law Details
PKV Agencies Vs State Tax Officer (Madras High Court)
Madras High Court held that non-submission of certified copy of order within a period of 7 days as stipulated under Rule 108(3) of the Tamil Nadu Goods and Services Tax Rules, 2017 (TNGST Act) is only a technical defect.
Facts- The only issue that arises for consideration in these writ petitions is whether an Appeal can be entertained as per the provisions of Rule 108 of the Tamil Nadu Goods and Service Tax Rules, 2017 even if the assessee has not submitted a certified copy of the order within a period of seven days as stipulated under Rule 108(3) of the aforementioned Rules. The petitioner has filed a Statutory Appeal u/s. 107 of the Tamil Nadu Goods and Service Tax Act, 2017 electronically on time. But as required under Rule 108(3) of the Tamil Nadu Goods and Service Tax Rules, 2017, they have not filed a hard copy of the impugned order with the respondents, within a period of seven days from the date of filing of the Appeal under Sub Rule (1) of Rule 108 of the Tamil Nadu Goods and Service Tax Rules, 2017.
Conclusion- The merit of the matters in the Appeal filed by the petitioner should not have been sacrificed for non compliance of a procedural requirement, which in the considered view of this Court is only a technical defect.
For the foregoing reasons, this Court is of the considered view he direction sought for by the petitioner in these writ petitions has to be granted, i.e., to direct the respondents to accept the certified copy of the impugned order submitted by the petitioner and thereafter process the Appeal filed under Section 107 of the Tamil Nadu Goods and Service Tax Act if it is otherwise in order and entertain the said Appeal thereafter and decide the same, on merits and in accordance with law.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
