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TMI Blog2024 (10) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... iling of the appeal. The appeal ought to have been filed within 3 months from the date of receipt of the order and taking note of the date on which the appeal was filed online which is to be taken to be the date of filing of the appeal, the appeal could be construed to have been filed in time. If that were to be so, the present appeals having been filed in time, the orders of the Appellate Authority at Annexure-A in all the writ petitions are set aside and the matter is remitted to the appellate authority for fresh adjudication on the merits of the matter. Petition disposed off by way of remand. - THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV For the Petitioner: Sri. Ravi Raghavan., Advocate For the Respondents: Sri. K. Hema Kumar, Aga OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. 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 authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. 4. The only ground which apparently has been taken note of, for rejecting the appeal was the date of physical re- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued . (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-02 by the Appellate Authority or an officer authorized by him in this behalf and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal: Provided that where the decision or order appealed against is not uploaded on the common portal, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k 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 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. 9. In light of the same, it is clear that substitution was to provide clarity on the requirement of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.01.23 25.01.23 5. In light of the legal position that would emanate from the order passed in W.P.No.14881/2024 extracted above, the date of filing of the appeal physically as extracted above, cannot be taken to be the date of actual filing of the appeal. The appeal ought to have been filed within 3 months from the date of receipt of the order and taking note of the date on which the appeal was filed online which is to be taken to be the date of filing of the appeal, the appeal could be construed to have been filed in time. 6. If that were to be so, the present appeals having been filed in time, the orders of the Appellate Authority at Annexure-A in all the writ petitions are set aside and the matter is remitted to the appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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