Date of online filing is considered as the date of filing appeal when order appealed against uploaded on the common portal


Last updated: 23 October 2024
Quick Summary
The Madras High Court has ruled that the date an appeal is filed online will be considered the official filing date, provided the order being appealed against has been uploaded to the common GST portal. This decision clarifies that the submission of a physical copy is a procedural formality and does not affect the appeal's timely filing status if filed electronically within the deadline.

Court :
Madras High Court

Brief :
The Hon'ble High Court of Madras in the case of Sunbeam Generators (P.) Ltd. v. Additional Commissioner (Appeals-I) [Writ Petition No. 16140 of 2024 dated July 02, 2024] remanded the matter for disposal on merits and allowed the writ petition. The Court held that the date of online filing is considered as the date of filing appeal when order appealed against uploaded on the common portal.

Citation :
Writ Petition No. 16140 of 2024 dated July 02, 2024

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Bimal Jain
Published in GST
Views : 72
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