Section 107 of the CGST Act, 2017 — Appeal — Certified copy of Order -- The petitioner  challenged the Order dated 23.05.2022 whereby the appeal was rejected, on the ground that the petitioner could not submit the certified copy of the impugned order along with the appeal memo. The Court observed that Rule 108(3) has not prescribed for condonation of delay in the event where the Petitioner would fail to submit certified copy of the order nor is there any provision restricting application of Section 5 of the Limitation Act, 1963, in the context of supply of certified copy within period stipulated in sub-rule (3) ibid. The requirement to furnish certified copy of the impugned order within seven days of filing of appeal is provided as a procedural requirement.

Held that:- The Hon’ble High Court set aside the Appeal order and restored the appeal to the file of the Appellate Authority. Further, directed that the Petitioner shall appear before the Authority on or before 11.07.2022 along with the certified copy of this order and submit the certified copy to them.