Saraogi E-Ventures PVT LTD And Anr vs. The A.C. CGST And Cx Bbd Bag 1 Division, Kolkata North Commissionerate Kolkata And Ors

Facts

The petitioners, Saraogi E-Ventures Private Limited & Anr., filed a writ petition challenging an order dated March 22, 2023, passed by the Appellate Authority under the CGST Act. The challenge was based on a technical ground: the alleged non-filing of the certified copy of the order within seven days of the online submission of the appeal. It was undisputed that the appeal was filed online within the statutory period, and a copy of the order was submitted along with it. The petitioners argued that dismissing an appeal with merit on such a hyper-technical ground, when the appeal and the order copy were filed within time online, would be unjust.

Held

The Court held that the impugned order dated March 22, 2023, passed by the Appellate Authority, was unsustainable on the technical ground of non-filing of the certified copy within seven days of online submission. The Court reasoned that if an appeal has merit, it should not be dismissed on such a hyper-technical ground, particularly when the appeal was filed within the statutory period and the copy of the order was submitted online. The ratio decidendi is that procedural technicalities should not defeat substantive justice when the core requirements of filing an appeal within time and with the necessary documents are met. Consequently, the Court set aside the impugned order and remanded the appeal back to the Appellate Authority. The Appellate Authority is directed to consider and dispose of the appeal on its merits and in accordance with law, subject to the fulfillment of all other formalities, within three months from the date of communication of the order, after observing the principles of natural justice.

Key Issues

1. Whether the appeal filed by the petitioners under the CGST Act should be dismissed on the technical ground of non-filing of the certified copy of the order within seven days of online submission, when the appeal itself was filed within the statutory period along with the copy of the order online? (Question of law and fact, turning on the interpretation of procedural requirements for filing appeals under the CGST Act). Petitioner's Contention: The petitioners argued that the appeal should not be dismissed on a hyper-technical ground like the delayed filing of a certified copy, especially when the appeal was filed within the statutory period and the order copy was submitted online. They contended that the merits of the appeal should be considered. Revenue's Contention: The judgment does not record any specific arguments made by the respondent revenue authorities.