Kasturi & Sons Pvt. Ltd. Vs Additional Commissioner of GST & Central Excise (Appeals-1)
Date: July 9, 2024
Subject Matter
Date of filing an online appeal will be considered as the date of filing a GST appeal for limitation purpose
Summary
In this case, the petitioner challenged an appellate order dated March 13, 2024, following the rejection of their refund application under Section 54 on August 30, 2022. The petitioner filed an appeal online on October 31, 2022, before the deadline of November 28, 2022. However, the appeal was later rejected due to the hard copy being submitted well after the due date, specifically on August 2, 2023. The petitioner argued that their appeal was timely filed, as the essential online submission had been made within the stipulated timeframe. - The respondent's counsel highlighted that the provisional acknowledgment date would be considered the filing date only if the order being appealed was available on the common portal. Evidence provided by the petitioner confirmed that the appeal was correctly filed online according to Rule 108(1). - Rule 108(3) emphasizes that when the order is uploaded on the portal, online submission is sufficient, and the self-certified copy needs to be submitted only if the order is not uploaded. Since the order was uploaded, the online filing date is valid. - The court ruled that the procedural requirement of submitting a hard copy is not determinative. Consequently, the court set aside the March 13, 2024, order and instructed the appellate authority to consider and resolve the appeal on its merits, with no costs imposed on either party.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
In this writ petition, an appellate order dated 13.03.2024 is assailed. The petitioner had applied for refund under Section 54 of applicable GST enactments. Such application was rejected by order dated 30.08.2022. The petitioner carried the matter in appeal before the appellate authority by presenting such appeal online on 31.10.2022. The time limit for filing such appeal was up to 28.11.2022. On account of the hard copy of the appeal being submitted on 02.08.2023, the appeal was rejected.
2. Learned counsel for the petitioner referred to the facts set out above and submitted that interference with the impugned order is warranted in as much as the appeals were filed within time.
3. Mr. Rajnish Pathiyil, learned senior standing counsel, accepts notice for the respondent. He submits that the date of issuance of provisional acknowledgment shall be considered as the date of filing of the appeal only if the order appealed against was uploaded on the common portal.
4. The petitioner has placed on record evidence that the appeal was filed in Form GST APL-01 through the online mode on the GST portal on 31.10.2022. Such filing was in accordance with Rule 108(1) of the Central Goods and Services Tax Rules, 2017 (the GST Rules) and within the prescribed period of limitation.
5. Sub-rule(3) of Rule 108 of the Central Goods and Services Tax Rules, 2017 is pertinent for the adjudication of this writ petition. The said sub-rule is extracted below:
“(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 acknowledgement 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 acknowledgement, 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.
Explanation. – For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgment, indicating the appeal number, is issued.”
6. The above sub-rule indicates clearly that the requirement of filing a self-certified copy of the order appealed against becomes applicable, as per the first proviso thereto, only where the order appealed against is not uploaded on the common portal. In the case at hand, the order was duly uploaded on the common portal. In such event, the date of online filing is the date of filing of the appeal. Even otherwise, the filing of a hard copy is a purely procedural requirement. Consequently, the impugned order is not sustainable.
7. Therefore, impugned order dated 13.03.2024 is set aside and the appellate authority is directed to receive and dispose of the appeal on merits.
8. W.P.No.18642 of 2024 is disposed of on the above terms. No costs. Consequently, connected miscellaneous petition is closed.