Section 107 of the CGST Act, 2017 — Appeal -- The petitioner challenged order issued under Section 129 of the Act and had preferred an appeal before the respondent on 01-09-2021. However certain defects were noticed and the petitioner by letter dated 05-10-2021 was intimated for rectification of the same. But the petitioner failed to so. The respondent dismissed the appeal itself. The court observed that the Petitioner is bound to remit court fee of 1% of the disputed amount and also required to furnish a certified copy of the order appealed against, as prescribed under Rule 108(3). The counsel for the petitioner submitted that the petitioner was willing to clear the defects. The court observed that the respondent has adopted a hyper-technical approach in rejecting the appeal especially during these times of Covid-19 pandemic. One more opportunity ought to be granted to the petitioner to rectify the defects.

Held that:- The Hon’ble High Court set aside order of the respondent rejecting the appeal of the petitioner and directed the respondent to restore the appeal back to the files on condition that petitioner furnishes the additional court fee, as well as the certified copy of the order, appealed against, within a period of 15 days.