2024 (6) TMI 364 - HC - GST

Seeking direction to the first respondent to accept the appeal by treating the date of filing of the appeal as 18.06.2021 - rejection of refund of IGST on ocean freight - HELD THAT - In M/S. PKV AGENCIES, REPRESENTED BY ITS PARTNER P. VIGNESH VERSUS THE APPELLATE DEPUTY COMMISSIONER (GST) (APPEALS) , VELLORE, THE STATE TAX OFFICER (CIC) , VELLORE. 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 case at hand, the refund rejection order was issued on 19.03.2021 and the appeal was lodged on 18.06.2021. As such, the appeal was filed within time limit prescribed by statute. In those circumstances, the ratio of PKV Agencies is applicable. This writ petition is disposed of by directing the first respondent to process the appeal by not rejecting the same on the ground that the physical copy of the impugned order was filed on 02.02.2024.

Summary

The petitioner sought direction for acceptance of appeal filed on 18.06.2021 for refund of IGST on ocean freight. The appeal was not processed due to failure to file physical copy of impugned order. Court held non-filing of physical copy as technical defect and directed processing of appeal if filed within time. First respondent ordered to process appeal within one month. W.P.Nos.12497, 12498, 12500 and 12501 of 2024 disposed of with no costs.