M/S S J Gupta And Co vs. The Assistant Commissioner Of Commercial Taxes
Held
The High Court held that the Appellate Authority's rejection of the appeal for non-receipt of a certified copy was erroneous, especially when the petitioner asserted automatic population of the order by the online system. The Court restored the appeal, directing the petitioner to appear before the Appellate Authority and file a self-certified copy for exigencies.
Facts
The petitioner's online appeal against an adjudication order was rejected by the Appellate Authority for non-receipt of a certified copy. The petitioner argued that the online system automatically populates the impugned order based on the reference number, rendering a separate submission of a certified copy unnecessary under the amended Rule 108(3) of the CGST Rules, 2017.
Key Issues
Whether an online appeal can be rejected for non-submission of a certified copy of the impugned order when the GST portal's system automatically populates the order, in light of the amended Rule 108(3) of the CGST Rules, 2017.
Sections Cited
Rule 108(3) of the Central Goods and Services Tax Rules, 2017
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010582742026 NC: 2026:KHC:45957 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 26493 OF 2026 (T-RES)
BETWEEN:
M/S. S J GUPTA AND CO. PROPRIETARY CONCERN REPRESENTED BY ITS PROPRIETOR SAMEER AGARWAL AGED ABOUT 54 YEARS SHOP NO. 2, S J GUPTA AND CO., GROUND FLOOR, 1ST MAIN ROAD, BENGALURU URBAN 560 079. …PETITIONER (BY SRI. M N SHANKARE GOWDA., ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-100, 1ST FLOOR, BMTC BUILDING, TTMC JAYANAGARA 4TH BLOCK, BENGALURU 560 011. VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010582742026 NC: 2026:KHC:45957
JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-3) 2ND FLOOR, BMTC BUILDING, TTMC SHANTI NAGAR BENGALURU 560 095. …RESPONDENTS (BY SRI. SRI. K. HEMA KUMAR, AGA)
THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTIT
The judgment continues below.
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