2024 (10) TMI 1104 - HC - GST

Refund claim - appeal not filed within time limitation - adjudication of writ petition - HELD THAT - The petitioner has placed on record evidence that the appeal was filed in Form GST APL-01 through the online mode on the GST portal on 28.06.2022. Such filing was in accordance with Rule 108(1) of the Central Goods and Services Tax Rules, 2017 (the GST Rules) and within the prescribed period of limitation. Sub-rule(3) of Rule 108 of the Central Goods and Services Tax Rules, 2017 indicates clearly that the requirement of filing a self-certified copy of the order appealed against becomes applicable, as per the first proviso thereto, only where the order appealed against is not uploaded on the common portal. In the case at hand, the order was duly uploaded on the common portal. In such event, the date of online filing is the date of filing of the appeal. Even otherwise, the filing of a hard copy is a purely procedural requirement. Consequently, the impugned order is not sustainable. The impugned order dated 24.01.2024 is set aside and the appellate authority is directed to receive and dispose of the appeal on merits - petition disposed off.

Summary

The High Court of Madras set aside an appellate order rejecting a refund application under Section 54 of GST enactments, finding that the online appeal was filed within the time limit and the hard copy submission was a procedural requirement. The appellate authority is directed to consider the appeal on merits. (Case: W.P.No.16140 of 2024)