9911796707
TMI Blog2024 (7) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... to appellate order - rejection of refund claim - time limitation - relevant date for issuance of provisional acknowledgment - 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 29.06.2022. Such filing was in accordance with Rule 108(1) of the Central Goods and Services Tax Rules, 2017 (the GST Rules) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner : Mr. P. Gowtham for Mr. G. Natarajan For the Respondents : Mr. Rajendran Raghavan, Sr. SC ORDER In this writ petition, an appellate order dated 24.01.2024 is assailed. The petitioner had applied for refund under Section 54 of applicable GST enactments. Such application was rejected by order dated 13.04.2022. The petitioner carried the matter in appeal before the appellate authority by pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the GST portal on 29.06.2022. 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. 5. Sub-rule(3) of Rule 108 of the Central Goods and Services Tax Rules, 2017 is pertinent for the adjudication of this writ petition. The said sub-rule is extracted below: (3) Where the decision or order app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal. Explanation. - For the provisions of this rule, the appeal shall be treated as filed only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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