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2024 (5) TMI 869 - HC - GSTIssues Involved: The challenge in the writ petition is to the order in Appeal No. 06/2023(G) GST, dated 30.06.2023 passed by the Additional Commissioner of Central Tax (GST-Appeals) rejecting the appeal filed by the petitioner challenging the assessment order O.C. No. 120/2022-2023, dated 20.07.2022, on the ground of delay beyond the condonable period under Section 107 of CGST Act. Details of Judgment: Issue 1: Appeal Filing Timeline The petitioner filed the appeal online on 26.09.2022, within the prescribed 90 days as per Section 107(1) of CGST Act. The 1st respondent rejected the appeal due to the physical copies being received on 24.04.2023, beyond the condonable period. Issue 2: Compliance with Filing Requirements The petitioner mentioned the particulars of the assessment order dated 20.07.2022 while filing the appeal electronically on 26.09.2022. The 1st respondent contended that the petitioner did not produce an online certified copy and only mentioned the date of the assessment order, failing to fulfill the conditions. Judgment Summary: The Court found that the petitioner substantially complied with the filing requirements by referencing the assessment order already available on the department website while filing the appeal electronically. The Court held that the appeal was filed within time and remitted the matter back to the 1st respondent for registration and decision according to the law and rules. The approach of the 1st respondent in considering the physical filing date was deemed unacceptable, emphasizing that electronic filing is a facilitation for taxpayers. The writ petition was allowed with no costs, and pending interlocutory applications were closed.
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