2024 (6) TMI 237 - HC - GST

Seeking direction to the first respondent to accept the respective appeals by treating the date of filing the appeal as 18.06.2021 - appeals were not processed on account of the petitioner not filing the physical copy of the impugned orders - HELD THAT - In PKV Agencies 2023 (2) TMI 932 - MADRAS HIGH COURT , this Court followed the judgment of the Orissa High Court in M/S. ATLAS PVC PIPES LIMITED VERSUS STATE OF ODISHA OTHERS 2022 (7) TMI 130 - ORISSA HIGH COURT . In effect, the Court concluded that the non-production of the hard copy of the impugned order is only a technical defect and that the appeal is required to be processed provided the appeal was filed within time. In the cases at hand, the refund rejection orders were issued on 19.03.2021 and the appeals were lodged on 18.06.2021. As such, the appeals were filed within time limit prescribed by statute. In those circumstances, the ratio of PKV Agencies is applicable. Therefore, these writ petitions are disposed of by directing the first respondent to process the respective appeals by not rejecting the same on the ground that the physical copy of the impugned orders were filed on 02.02.2024. Petition disposed off.

Summary

The High Court of Madras directed the first respondent to accept the appeals filed by the petitioner regarding refund rejection orders for IGST on ocean freight, even though the physical copy of the impugned orders was filed late. The Court relied on previous judgments to conclude that the appeals were filed within the prescribed time limit and should be processed. The writ petitions were disposed of without costs. (Case citation: 2024 (6) TMI 237 - MADRAS HIGH COURT)