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TMI Blog2024 (9) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner - Petition disposed off. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr. Apurva N Mehta (7202). For the Respondent(s) No. 1 : Mr Raj Tanna AGP. For the Respondent(s) No. 2,3 : Notice Not Recd Back. ORAL ORDER (PER : HONOURABLE MR. JUSTICE NIRAL R. MEHTA) [1] By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 28th February 2023 passed by the Joint Commissioner of State Tax, Appeals 1, Rajkot, wherein the appeal preferred by the petitioner under Section 107 of the Goods and Services Tax Rules, 2017 (for short, the GST Rules ) was rejected on the ground of non-supply of certified copy and further seek direction to restore the appeal and disposal thereof in accordance with law. [2] The brief facts of the case can be stated as under: [2.1] The petitioner is a manufacturer and exporter of cotton and yarn and registered under the GST Act vide Registration No. 24AAGCR5526B1ZQ. [2.2] The petitioner filed online application on 24th January 2020 claiming refund of Rs. 1,52,13,571/- for the period between October 2017 to March 2018 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecember 2022? [7] Since the facts are not much in dispute, we may not advert the same as a short point hinges upon the fact that the petitioner while filing appeal has not submitted certified copy of the order which was uploaded on common portal. Thus, so as to decide the aforesaid question and keeping in mind the facts of the case, in our considered opinion, it would be apt to take note of Section 108 of the GST Rules as amended with effect from 26th December 2022 by the suggestions made in the 48th meeting of the GST Council which can be quoted thus as under: 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) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number shall be issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where 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. 5. On perusal of the above Rule, it is clear that the petitioner is required to submit decision or order appealed against within seven days of filing of appeal under sub-rule (1) and final acknowledgment indicating appeal number is to be issued in Form GST APL-02 by the appellate authority. Therefore, literally applying Rule 108 (3) by the appellate authority was justified in rejecting the appeals on the ground of delay. 5.1 However, as the learned advocate for the petitioner has referred to and relied upon Minutes of 48th Meeting of GST Council held on 17t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified 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 amendment might be made in sub-rule (3) of Rule 108 and in Rule 109 of the CGST Rules, 2017 and Form GST APL-02. The details of the same are provided in the agenda note. The Council agreed with the recommendation of the Law Committee. 5.2 As the GST Council has agreed to recommendations of the Law Committee which provides that when an order which is appealed against 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 and reads as under. 108. Appeal to the Appellate Authority.- (1) An appeal to the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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