2024 (2) TMI 591 - HC - GST

Maintainability of appeal - appeal rejected on the ground of limitation keeping in view the fact that the appeals were filed electronically on 27.05.2022 but manually on 10.06.2022 - Rule 108(3) of the CGST Rules, 2017 - HELD THAT - Reliance is placed upon the judgment passed by another co-ordinate Bench in M/s. Suman Industries vs. State of Haryana and others 2023 (2) TMI 1261 - PUNJAB AND HARYANA HIGH COURT wherein, while keeping in view the amendment made as per the notification dated 25.01.2023 w.e.f. 26.12.2022 and the fact that the provision of certified copy of the decision or the order appealed has been done away though subsequently the relief had been granted by setting aside the order and a direction had been given to the Appellate Authority to decide the appeal on merits. Once the procedure as such has also been modified to the extent that Rule 108(3) provides that where the decision or order appealed against has not been uploaded on a common portal and the final acknowledgement indicating appeal number is to be issued by the Appellate Authority, the date of issuing of the provisional acknowledgement shall be considered as date of filing of the appeal. Thus, the mode of accepting the electronic filing has been made. The same modification has been done for the purposes of ensuring that the rules of procedure are handmaids of justice. The appeal having been dismissed on the ground of technicalities, the order is not sustainable since apparently the appeal was filed within the period of limitation, if calculated from the date of electronic filing - Writ petition stands allowed.

Summary

Issues involved:
The judgment addresses the challenge to an Order-in-Appeal passed by respondent No. 2, which rejected three appeals on the ground of limitation due to a discrepancy in filing dates, as per Rule 108(3) of the CGST Rules, 2017.

Summary:
In the present petition under Article 226 of the Constitution of India, the petitioner challenges the Order-in-Appeal in Appeal Nos. 85-87/2022-23 dated 26.04.2023, where the appeals were rejected on the basis of limitation. The appeals were filed electronically on 27.05.2022 but manually on 10.06.2022. Rule 108(3) of the CGST Rules, 2017 states that the date of provisional acknowledgement would be considered as the date of filing of the appeal, provided a self-certified copy of the order is submitted within 7 days. The appeals were dismissed without being taken up on merits due to this technicality.

It has been noted that in a previous case, the Appellate Authority was directed to decide the appeal on merits rather than dismissing it for not appending a certified copy. Referring to a recent judgment, it was highlighted that the provision of a certified copy of the decision or order appealed has been done away with, and relief was granted by setting aside the order, directing the Appellate Authority to decide the appeal on merits. The modification in the procedure under Rule 108(3) allows the date of issuing the provisional acknowledgement to be considered as the date of filing the appeal, ensuring electronic filing is accepted.

Considering the modifications made to the procedure and the importance of ensuring justice through procedural rules, the High Court found that the appeal was filed within the period of limitation if calculated from the date of electronic filing. Therefore, the Order-in-Appeal was set aside, and directions were given to the Appellate Authority to decide the appeal on merits. Consequently, the writ petition was allowed.