Date of online filing of appeal be considered as date of filing GST appeal for the purpose of limitation

Last updated: 27 November 2024

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Quick Summary

The Madras High Court has ruled that the date of online filing of a GST appeal should be considered the official filing date for limitation purposes. This decision clarifies that when an order is uploaded on the GST portal, the provisional acknowledgment date from online submission is paramount. The court emphasised that submitting a hard copy is a procedural step and set aside an order that rejected an appeal based on the hard copy submission date.

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

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Attached File : 671907_5797_kasturi__sons_p__ltd_.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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