9911796707
TMI Blog2024 (2) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... available within time as per proviso to Rule 108 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- Upon a perusal of the impugned order, it clearly appears that the appeal was electronically filed within the time permitted, that is, three months as per Section 107 of the Central Goods and Services Tax Act, 2017. Furthermore, the first and second proviso to Rule 108 of the Rules would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent No.1/Commissioner, CGST (Appeals), NOIDA rejecting the two appeals filed by the petitioner on the ground that the same were time barred, as the self-certified copy of the decision or order was not made available within time as per proviso to Rule 108 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as "the Rules"). 3. Learned counsel appearing on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in rule 26. (3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgement, 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 acknowled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be considered as the date of filing of appeal." 4. Upon a perusal of the impugned order, it clearly appears that the appeal was electronically filed within the time permitted, that is, three months as per Section 107 of the Central Goods and Services Tax Act, 2017. Furthermore, the first and second proviso to Rule 108 of the Rules would not apply, as is clear from the literal interpretation o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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