Time period to file an appeal starts only when the order is uploaded on GST portal

Last updated: 26 February 2021

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The Gujarat High Court has ruled that the time limit for filing a Goods and Services Tax (GST) appeal begins only when the relevant order is uploaded onto the GST portal. In this case, an appeal was rejected for being time-barred, despite the appellant filing it manually after experiencing technical difficulties in obtaining the electronically uploaded order. The court found this rejection unjustified, stating that appeals must be filed electronically and the limitation period cannot start until the order is available online.

Court :
Gujarat High Court

Brief :
The Hon’ble Gujarat High Court in Gujarat State Petronet Ltd. v. Union of India [R/Special Civil Application No. 15607 of 2019, decided on March 5, 2020] quashed and set aside the order passed by the Appellate Authority rejecting the appeal on the ground of limitation. Held that, there was no failure in filling the appeal within the prescribed period of limitation as the period of limitation did not start till time order passed by the Adjudicating Authority was electronically uploaded on the GST portal.

Citation :
R/Special Civil Application No. 15607 of 2019, decided on March 5, 2020

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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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