IMPORTANT POINT
The court established that the requirement for a certified copy of an order is not applicable when the order is available on the common portal, reflecting a shift towards practical accessibility in legal procedures.

ORDER :

NIRAL R. MEHTA, J.

1. By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 28th February 2023 passed by the Joint Commissioner of State Tax, Appeals – 1, Rajkot, wherein the appeal preferred by the petitioner under Section 107 of the Goods and Services Tax Rules, 2017 (for short, “the GST Rules”) was rejected on the ground of non-supply of certified copy and further seek direction to restore the appeal and disposal thereof in accordance with law.

2. The brief facts of the case can be stated as under:

2.1. The petitioner is a manufacturer and exporter of cotton and yarn and registered under the GST Act vide Registration No.24AAGCR5526B1ZQ.

2.2. The petitioner filed online application on 24th January 2020 claiming refund of Rs.1,52,13,571/- for the period between October 2017 to March 2018 as per Section 54 of the GST Act under the Inverted Tax Structure Category. In response thereto, show cause notice dated 29th March 2020 was served upon the petitioner calling, inter alia, to explain as to why the application for refund may not be rejected on the ground of being time barred. The respondents authorities, thereafter, vide order dated 30th April 2020, partially rejected for refund sanctioning refund of Rs.96,15,838/-.

2.3. Being aggrieved and dissatisfied with the aforesaid, the petitioner desired to file appeal as per Section 107 of the GST Rules, however, such appeal can only be filed online against the orders raising additional demand or against registration cancellation orders, thus, in the portal, no option to file appeal against the refund rejection order is provided. The petitioner therefore filed online grievance on the GSTN portal and also filed representation dated 18th September 2020 simultaneously.

2.4. Since there was no response to online grievance as well as representation and the limitation period was getting over, the petitioner preferred first appeal manually on 30th September 2020 in the prescribed form before the respondent No.3. Pursuant thereto, the respondent No.3 fixed hearing of the aforesaid appeal on 17th February 2022 and 21st September 2022. On both the occasions, the petitioner was present, however, the appeal could not be heard due to some reasons and the petitioner was assured that the same will be heard on the next date in due course.

2.5. On 28th February 2023, without any notice or communication, the first appeal of the petitioner came to be rejected on the ground that the petitioner has not submitted certified copy of refund rejection order dated 30th April 2020 as per Section 108(3) of the GST Rules.

3. Being aggrieved and dissatisfied with the aforesaid, the petitioner has preferred this petition.

4. We have heard learned advocates for the respective parties.

5. Since the issue is small in nature and no more res intergra, with the consent of the learned advocates for the parties, the matter is taken up for hearing.

6. Considering the submissions and the averments made in this petition, a short question that falls for consideration of this Court is whether the certified copy of the order appealed is required to be submitted in view of amended Rules 108 and 109 of the GST Rules with effect from 26th December 2022?

7. Since the facts are not much in dispute, we may not advert the same as a short point hinges upon the fact that the petitioner while filing appeal has not submitted certified copy of the order which was uploaded on common portal. Thus, so as to decide the aforesaid question and keeping in mind the facts of the case, in our considered opinion, it would be apt to take note of Section 108 of the GST Rules as amended with effect from 26th December 2022 by the suggestions made in the 48th meeting of the GST Council which can be quoted thus as under:

“108. Appeal to the Appellate Authority.-

(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant docum