9911796707
TMI Blog2024 (9) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... oner submits that by the impugned order dated 27.03.2024, the appeal of the petitioner was rejected on the ground that the same was barred by limitation, as the self attested copy of the order was not made available within time fixed as per Rule 108 of UPGST/CGST Rule. 4. He further submits that the proper officer passed an order on 14.10.2022, against which an appeal was filed on 11.01.2023 along with the certified copy of the order dated 27.03.2024. 5. In support of his submission, he has placed reliance upon the Notification No.26 of 2022, dated 26.12.2022 and refers para no.13 which provides that where the order or decision appealed against is uploaded on the common portal, the appellant shall submit a self-attested copy of the said d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to Rule 108 of the Rules to indicate that when the appeal is filed electronically and uploaded on the common portal in FORM GST APL-01, there is no requirement to file self-certified copy of the decision. Both the proviso to Rule 108 of the Rules apply only in the case when the appeal is not uploaded on common portal. Rule 108 of the Rules is delineated below for clarification: "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 gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hermore, the first and second proviso to Rule 108 of the Rules would not apply, as is clear from the literal interpretation of the first proviso itself. 5. In light of the above, the impugned order dated October 18, 2023 is quashed and set aside with a direction upon the appellate authority to de novo hear the appeals filed by the petitioner and pass a reasoned order on merits within a period of three months from date." 6. The aforesaid order dated 12.02.2024 was modified on 12.03.2024, taking suo moto, whereof relevant paragraph are as under:- "1. By judgment and order dated February 12, 2024, this Court had allowed this writ petition setting aside the impugned order dated October 18, 2023 and directed the appellate authority to de no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 107 of the Odisha Goods and Services Tax Act, 2017, electronically on time, but did not furnish a certified copy of the impugned order, within seven days of filing of the appeal as prescribed under the proviso to Rule 108(3) of the OGST Rules. After giving due consideration to all the relevant provisions of the OGST Act/Rules, the Orissa High Court has held that since Rule 108(3) has not prescribed for condonation of delay in the event where the petitioner fails to submit the certified copy of the order impugned in the appeal nor is there any provision restricting application of Section 5 of the Limitation Act, 1963, in the context of supply of certified copy within the period stipulated in sub-rule (3) of Rule 108, the requir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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