2022 (7) TMI 701 - HC - GST

Maintainability of appeal - appeal filed within the time limitation or not - It is submitted that if the date 12.12.2019 is taken as a relevant date for ascertaining the period of limitation, the appeals filed on 17.02.2020 were within the period of limitation - HELD THAT - Reliance placed in the case of JOSE JOSEPH, VERSUS ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, ALAPPUZHA, ADDITIONAL COMMISSIONER (APPEALS) , KOCHI, THE UNION OF INDIA 2022 (1) TMI 50 - KERALA HIGH COURT where it was held that When the mode of appeal prescribed by Rules is only the electronic mode, the time limit of three months can start only when the assessee had the opportunity to file the appeal in the electronic mode. The assessee cannot be blamed if he waited for the order to be uploaded to the web portal, even if he had in the meantime received the physical copy of the order. It is directed that if the appeals filed by the petitioner are within time, counting the period of limitation from 12.12.2019, the appeals shall be heard and decided on merits - petition disposed off.

Summary

Issues:
1. Rejection of appeals on the ground of being filed beyond time.
2. Communication of orders to the petitioner.
3. Interpretation of provisions in the GST Act regarding the period of limitation for filing appeals.
4. Consideration of relevant judgments in similar cases.

Analysis:
The petitioner approached the court due to the rejection of appeals against orders of assessment, claiming they were filed within the prescribed time. The petitioner argued that the orders were communicated on 18.01.2020, and the appeals were filed on 17.02.2020. On the other hand, the respondents contended that the orders were uploaded on the portal on 29.08.2019, which, according to the provisions of the GST Act, constitutes sufficient communication to the assessee. The appellate authority rejected the appeals as being beyond the time limit, stating that the assessee has three months to file appeals, extendable by one month at the discretion of the authority. However, the respondents acknowledged certain court judgments highlighting the necessity of an authenticated copy of the assessment order for filing an appeal, which is recognized by the system only upon the raising of a demand following the assessment order.

Considering the arguments presented and the judgment in a similar case, the court directed that if the appeals were filed within the time limit calculated from the date of raising the demand on 12.12.2019, they should be heard and decided on their merits. The court set aside the orders rejecting the appeals to allow for reconsideration by the 1st respondent based on this clarification. The judgment emphasized the importance of the date of authentication of the assessment order in determining the period of limitation for filing appeals, aligning with the interpretation provided in the relevant provisions of the GST Act and supported by previous court decisions.