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TMI Blog2023 (9) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... ication was issued for the first time only on 31.07.2023, the appeal filed by the petitioner prior to its issuance on 12.06.2023 has to be construed to have been filed in time. Therefore, the impugned order/communication of the 1st respondent is liable to be quashed. It is accordingly quashed. The second respondent is therefore directed to number the appeal filed by the petitioner on 12.06.2023 and dispose the same on merits and in accordance with law on its turn - Petition allowed. - Honourable Mr.Justice C. Saravanan For the Petitioner : Mr.M.Karthikeyan For the Respondents : Mr.V.Vasantha Kumar Additional Government Pleader (Puducherry) ORDER The petitioner filed this writ petition to quash the impugned order-cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant cannot be entertained as per provisions of PGST Act, 2017 . 3. The petitioner had suffered an adverse order in the hands of the second respondent on 28.02.2023 in the hands of the Commercial Tax Officer, Goods Division III. Aggrieved by the same, the petitioner attempted to file the appeal electronically as is required under Rule 108 of GST Rules. However, the petitioner was unable to upload the appeal due to technical glitch. Therefore, the petitioner attempted to file appeal for the second time. The petitioner was however unable to file the appeal. Therefore, the petitioner sent a complaint on the portal on 31.05.2023. The complaint was responded on 13.06.2023 wherein, it has been stated as follows: Resolution: Dear Taxpaye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the following special procedure to be followed by the registered person or an officer referred to in sub-section (2) of Section 107 of the said Act who intends to file an appeal against the order passed by the proper officer under Section 73 or 74 of the said Act in accordance with Circular No.182/14/2022-GST, dated 10th of November, 2022 pursuant to the directions of the Hon'ble Supreme Court in the case of Union of India V/s.Filco Trade Centre Pvt Ltd., SLP(C) No.32709-32710/2018.=2022 (7)TMI 1232-SC ORDER 2. An appeal against the order shall be made in duplicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o this notification as Annexure-2. 6. The appeal that was filed by the petitioner manually on 12.06.2023 already complies with the requirements of the above notification barring the delay in filing the appeal in time as per Section 107 of the respective Goods and Service Tax Act, 2017. Since the above clarification was issued for the first time only on 31.07.2023, the appeal filed by the petitioner prior to its issuance on 12.06.2023 has to be construed to have been filed in time. Therefore, the impugned order/communication of the 1st respondent is liable to be quashed. It is accordingly quashed. 7. The second respondent is therefore directed to number the appeal filed by the petitioner on 12.06.2023 and dispose the same on merits an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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