Allahabad High Court has set aside an appellate order that dismissed an appeal solely on the ground of belated submission of a certified copy of the impugned order. The court, in the case of K.C. Timber Products versus Additional Commissioner, Grade-2 (Appeal), State Tax, Ghaziabad, emphasized that the requirement to file a certified copy of an order under Rule 108 of the GST Rules is procedural and not mandatory, especially when the appeal is duly filed electronically with the relevant records.