Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of Kasturi & Sons (P.) Ltd. v. Additional Commissioner of GST & Central Excise (Appeals-1), Chennai [W.P. No. 18642 of 2024 dated July 10, 2024] wherein the Hon'ble High Court taking into consideration Rule 108(3) of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules") held that the date of online filing of appeal be considered as the date of filing GST appeal for the purpose of limitation.
Citation :
W.P. No. 18642 of 2024 dated July 10, 2024
The Hon'ble Madras High Court in the case of Kasturi & Sons (P.) Ltd. v. Additional Commissioner of GST & Central Excise (Appeals-1), Chennai [W.P. No. 18642 of 2024 dated July 10, 2024] wherein the Hon'ble High Court taking into consideration Rule 108(3) of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules") held that the date of online filing of appeal be considered as the date of filing GST appeal for the purpose of limitation.
Facts:
Kasturi & Sons (P.) Ltd. ("the Petitioner") filed a refund application under Section 54 of the CGST Act, However, the application was rejected vide order dated August 30, 2024 ("the Order"). Thereafter, appeal was filed against the order online on October 31, 2022 and hard copy of the appeal was submitted on August 02, 2023, which was beyond the prescribed time period, based on which the appeal filed was rejected vide order dated March 13, 2024. The Revenue Department ("the Respondent") contended that date of issuance of provisional acknowledgment would be considered as the date of filing of appeal only when the order appealed against was uploaded on common portal.
Issue:
Whether the date of online filing of appeal be considered as date of filing GST appeal for the purpose of limitation?
Held:
The Hon'ble Madras High Court in the case of W.P. No. 18642 of 2024 held as under:
Relevant Provisions:
"Rule 108(3) of the CGST Rules
(3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal"
OFFICIAL JUDGMENT COPY HAS BEEN ATTACHED
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