9911796707
TMI Blog2024 (4) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... is issued or uploaded on the common portal and the same can be viewed by the appellate authority, requirement of submission by the appellant of a certified copy of such an uploaded order to vouch for its authenticity would be insignificant in view of availability of the order online. Therefore, considering such recommendation, amendment which is clarificatory in nature, has come into effect from 26th December, 2022 on the statute - In view of the above amendment which would have a retrospective effect as the same is a clarificatory in nature and therefore, the impugned order passed by the appellate authority rejecting the appeal on the ground of delay would not survive. The impugned order is, accordingly, quashed and set aside and the matter is remanded back to the appellate authority to pass a fresh de novo order on merits after giving opportunity of hearing to the petitioner. Petition disposed off by way of remand. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Uchit N Sheth(7336) For the Respondent(s) No. 1 : None For the Respondent(s) No. 2,3,4 : Mr Siddharth H Dave(5306) COMMON ORAL ORDER (PER : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. and date Refund rejected (In Rs.) 1 GAPPL/ADC/GSTP/2429/2022 21.09.2021 08.08.2022 AA240521038352P ZU2406210281007 dated 22.06.2021 34,47,990/- 2 GAPPL/ADC/GSTP/2/2023 29.11.2021 09.12.2022 AA2407210595168 ZN2409210051466 dated 03.09.2021 13,18,459/- 3 GAPPL/ADC/GSTP/3/2023 08.02.2022 09.12.2022 AA2409210737451 ZW2411210170357 dated 12.11.2021 62,78,699/- 4 GAPPL/ADC/GSTP/4/2023 01.11.2021 09.12.2022 AA2406210345610 ZO2408210034376 dated 29.07.2021 53,49,422/- 5 GAPPL/ADC/GSTP/5/2023 27.09.2021 09.12.2022 AA2405210744200 ZV2407210307886 dated 22.07.2021 39,95,637/- 6 GAPPL/ADC/GSTP/6/2023 07.12.2021 09.12.2022 AA2407210595168 ZX409210180855 dated 13.09.2021 1,08,42,017/- TABLE-B Sr. No. Date of online appeal Date of submission of certified copies of order/documents Date of order issued by the adjudicating authority Date of completion of 3 months period as per Section 107 of CGST Act, 2017 Date of further allowing condonable period of one month as per Section 107 of CGST Act, 2017 Date allowed for filing appeals as per Apex Court s order dated 10.01.2022 allowing period of 90 days from 01.03.2022 Actual dates of filing appeals as per Section 107 read a with Rule 108 of CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority. 3.2 It was, therefore, submitted by learned advocate Mr. Dave that the appellate authority could not have granted any extension of time in late submission of certified copy of the Order-in-Original by the petitioner. 4. Considering the above submissions, it would be germane to refer to Rule 108 of the Rules, which reads as under. Rule 108 - Appeal to the Appellate Authority. (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. (3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (2) of Section 107 of CGST Act. 8.6.18 Law Committee deliberated on the issue and observed that in GST regime, when an order which is appealed against is issued or uploaded by the adjudicating authority on the common portal, the same can be viewed by the appellate authority. Accordingly, the requirement of submission by the appellant of a certified copy of such an uploaded order to vouch for its authenticity, pales into insignificance considering that the order has been uploaded by the adjudicating authority using his Digital Signature Certificate and the same is available for viewing or downloading by the appellate authority on the portal. However, in cases where the decision or order has been passed manually and has not been uploaded on the common portal, the same is not available to the Appellate Authority on the common portal. In such cases, non-submission of the certified copy by the appellant restricts the Appellate Authority from entertaining the same 8.6.19 Law Committee accordingly recommended that to provide clarity on the requirement of submission of certified copy of the order appealed against and the issuance of final acknowledgment by the appellate authority, an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
