Patna High Court
M/S. Mrf Limited vs The Union Of India on 12 May, 2023
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.7004 of 2023
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M/s. MRF Limited having its office at 2nd Floor, EMARAT AL HARMAIN,
Bank Road, Patna, Bihar, 800001 through its Office Manager, James T M
(Male), Aged About 46 Years, S/o Mathai Residing at Thadathil House, P.O.
and P.S.- Vazhithala, Thodupuzha, District- Idukki, Kerala- 685583.
... ... Petitioner
Versus
1. The Union of India through the Secretary, Department of Revenue, Ministry
of Finance, North Block, New Delhi- 110001.
2. The Secretary, Department of Revenue, Ministry of Finance, North Block,
New Delhi- 110001.
3. The State of Bihar, through the Commissioner cum Secretary, Commercial
Tax Department, Govt. of Bihar, Patna.
4. The Commissioner cum Secretary, Commercial Tax Department, Govt. of
Bihar, Patna.
5. The Additional Commissioner State Tax (Appeals), Central Division, Patna.
6. The Joint Commissioner of State Tax, Patliputra Circle, Patna, Bihar.
7. The Assistant Commissioner of State Tax, Patliputra Circle, Patna, Bihar.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. Vijay Kumar Singh, Adv.
For the Respondent/s : Dr. K. N. Singh ASG with
Mr. Anshuman Singh Sr. SC, CGST & CX
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE MADHURESH PRASAD
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 12-05-2023
Heard learned counsel for the petitioner and learned
counsel for the State.
The petitioner is aggrieved by the dismissal of an appeal
by the Appellate Authority on the ground of non-production of
the certified copy. The dismissal was also on account of Rule
Patna High Court CWJC No.7004 of 2023 dt.12-05-2023
108(3) of the Bihar Goods and Services Tax Rules, 2017
providing for a certified copy to be filed within seven days from
the date of institution of the appeal. The appellant failed to do
that and hence the Appellate Authority rejected the appeal on
10-02-2023 on that ground.
In fact, by Notification No. 26/2022-Central Tax, dated
26th December, 2022, Central Board of Indirect Taxes and
Customs, (Department of Revenue) Ministry of Finance,
Government of India, had issued a notification by which sub-
rule (3) of 108 in the CGST Rules, 2017 which is in pari
materia with rule 108 of the BGST Rules, 2017, was
amended. The amendment was as hereinbelow:
"13. In the said rules, in rule 108, for sub-
rule (3), the following sub-rule shall be
substituted, namely:-
"(3) Where the decision or order appealed
against is uploaded on the common portal,
a final acknowledgment, indicating appeal
number, shall be issued in FORM GST
APL-02 by the Appellate Authority or an
officer authorized by him in this behalf and
the date of issue of the provisional
Patna High Court CWJC No.7004 of 2023 dt.12-05-2023
acknowledgment shall be considered as
the date of filing of appeal:"
In such circumstances, there was no requirement for a
certified copy, and attested copy of the order alone was
sufficient, especially, when the same was auto populated.
In the above circumstances, we set aside the order in
appeal at Annexure-P/5 series and restore the appeal to the files
of the Appellate Authority. The petitioner shall appear before the
Appellate Authority on 14.06.2023, on which date or on any
other date, the appeal shall be heard and disposed of as
expeditiously as possible.
With the aforesaid observations/directions, the writ
petition stands allowed.
(K. Vinod Chandran, CJ)
( Madhuresh Prasad, J)
Rajkishore/
Shyam Bihari-
AFR/NAFR
CAV DATE
Uploading Date 18-05-2023
Transmission Date
