Britannia Industries Limited Vs Union of India
Date: August 6, 2023
Subject Matter
Failure to upload an order copy on the GSTN portal cannot be the sole reason to prevent a time-barred appeal especially when the order has been manually received by the assessee
Summary
The context of the case involves a ruling by the Gujarat High Court on the filing of appeals related to GST refunds. The court clarified that the failure to upload an order copy on the GSTN portal cannot be the sole reason to prevent a time-barred ap…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Rule returnable forthwith. Learned advocates appearing for the respective respondents waive service of notice of rule. 1.1 These petitions, though different on facts, essentially raise a common question of interpretation of Section 107 of the Central Goods and Services Tax Act, 2017 (“CGST” for short) and Rule 108 of the Central…