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TMI Blog2024 (7) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... er impugned was made on 25.01.2023. Under Rule 108 (3) of CGST Rules, 2017, prior to its substitution provided that the date of filing of appeal would be the date when the certified copy of the decision or order is submitted where such order was submitted after seven days from the date of filing Form GST APL-01. The change effected by virtue of Rule 108 (3) is that the date of appeal would be the date of issuance of acknowledgment (which was on 03.06.2022 at Annexure-'G') and such change is in contradistinction to the earlier requirement which provided that the date of appeal would be the date of furnishing of certified copy of the order, if submitted after seven days. If that were to be so, the date of physical filing of the certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The facts on record would indicate that the refund order of the petitioner came to be rejected on 03.03.2022 which order was served on the petitioner on 03.03.2022. The appeal was filed through online mode, i.e. GST common portal on 03.06.2022 as is evident from the Form GST-APL-01. 3. The appeal is required to be filed under Section 107 read with Rule 108 of the CGST Rules, 2017 within a period of three months from the date on which the decision or order was communicated. Section 107 (1) of the CGST Act reads as follows:- 107-Appeals to Appellate Authority - (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation .- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued . (emphasis supplied) It must be noticed that Rule 108 (3) is substituted with modification vide Notification No. 26/2022-CT dated 26.12.2022 and the substituted Rule reads as follows:- In the said rules, in rule 108, for sub-rule (3), the following sub-rule shall be substituted, namely:- (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-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed prior to substitution of Rule 108 (3), in the present case, the matter having been decided after the amendment by way of substitution, the amended Rule wherein Rule 108 (3) ought to be taken note of. Further, it must be noticed that the substitution of sub-rule (3) ought to date back from the date when the Rule was introduced. 8. The substituted provision is in the nature of clarification. In the Minutes of 48th GST Council held on 17.12.2022, it was held as follows:- 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 acknowledgement by the appellate authority, an amendment might be made in sub-rule (3) of Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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