Failure to upload the order copy on GSTN portal alone cannot prevent the time-barred appeal

Last updated: 12 August 2023

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The Gujarat High Court has ruled that an appeal cannot be rejected solely because the order was not uploaded to the GSTN portal. The court stated that while electronic filing is prescribed, it doesn't require the order to be uploaded first. The crucial factor is the communication of the order to the assessee, which starts the appeal period.

Court :
Gujarat High Court

Brief :
The Hon'ble Gujarat High Court in Britannia Industries Limited v. Union of India [Special Civil Application No. 14867 of 2022 dated August 07, 2023] rejected the refund claim filed by the assessee on the ground that no appeal was filed against the refund rejection order.

Citation :
Special Civil Application No. 14867 of 2022 dated August 07, 2023

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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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