Date of online acknowledgement of appeal filed be considered as the date of filing appeal.

[CA Bimal Jain]

The Hon’ble Karnataka High Court in the case of Hitachi Energy India Ltd. v. State of Karnataka and Ors. [2024 (10) TMI 1106 - KARNATAKA HIGH COURT] allowed the writ petition and further affirmed that the date of provisional acknowledgment for appeal filed would be considered as the date of filing appeal for the purpose of limitation.

Facts:

Hitachi Energy India Ltd. (“the Petitioner”) filed a writ petition against impugned orders whereby the appeals filed under Section 107(11) of the Central Goods and Services Tax Act, (“the CGST Act”) was dismissed on the ground the appeals were filed beyond the time period including the time period condonable under Section 107(4) of the CGST Act.

The Petitioner contended that the writ petition should be disposed taking into consideration the law laid down in 2024 (7) TMI 53 - KARNATAKA HIGH COURT which has been filed by the same Petitioner wherein the date of online acknowledgement issued online for appeal filed.

Issue:

Whether the date of online acknowledgement issued should be considered as the date of filing the appeal for the purpose of limitation?

Held:

The Hon’ble Karnataka High Court in the case of 2024 (10) TMI 1106 - KARNATAKA HIGH COURT held as under:

• Noted that, as per the case law cited above, the date of filing the appeal would not be considered as the actual date for filing of the appeal.
• Opined that, the date of filing the appeal online would be considered as the date of filing of appeal.
• Held that, the Impugned appellate orders are set aside and matters are remitted back for reconsideration.

Relevant Provision:

Rule 108(3) of the CGST Rules:

[(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 acknowledgment 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 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 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.]*

* as substituted vide Notification No. 26/2022 – Central Tax dated December 26, 2022 wherein before the said substitution the date of submission of the copy of appeal was considered as the date of filing appeal.