Section 107 of the CGST Act, 2017--- Appeal —–Certified copy of Order - The Petitioner challenged order-in-appeal dated 29.09.2020, whereby the Appeal was rejected on the ground of non-submission of certified copy of the Order, without grant of any opportunity of being heard and challenged the Order dated 08.03.2020 passed  under Section 74.  The petitioner submitted that the certified copy of the impugned order as supplied by the authority stands placed on the records of the Appellate Authority, but notwithstanding the same, the appeal stands rejected solely on ground of non-filing thereof. The court observed that it is not in dispute that the copy of the order impugned, annexed along with the appeal is the very same copy of the record which stands supplied to the petitioner through digital mode.

Held that:- The Hon’ble High Court set aside the order in Appeal and remanded the matter to the Appellate Authority for consideration afresh and directed the Petitioner to appear before the Appellate Authority on 6th of May, 2021. The Appellate Authority shall decide the appeal on its own merit, in accordance with law, within a period of two months.