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S SUNIL DUTT YADAV
Hitachi Energy India Limited – Appellant
Versus
State Of Karnataka – Respondent
ORDER :
The petitioner has sought for issuance of writ of certiorari to set aside the impugned order at Annexure-'A' dated 26.12.2023, whereby the appeal filed under Section 107(11) of the KGST/CGST Act, 2017 ('the Act' for brevity) was dismissed on the ground that the appeal was filed beyond time and the delay was such that it would be beyond the time that was condonable under Section 107(4) of the Act.
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:-
The date of acknowledgment of an appeal is determinative for timeliness, superseding the date of physical filing, especially post-amendment of relevant rules.
The court established that the requirement for a certified copy of an order is not applicable when the order is available on the common portal, reflecting a shift towards practical accessibility in l....
The main legal point established in the judgment is the interpretation of the time period for filing an appeal under Section 107 of the CGST Act, considering the extension granted by the Hon’ble Supr....
The Court emphasized the need for a more liberal approach in condoning delays during the Covid-19 pandemic, ensuring that the interests of justice are not constrained by technical requirements.
The main legal point established is that the provisos to Rule 108 of the Central Goods and Services Tax Rules, 2017 do not apply when the appeal is electronically filed and uploaded on the common por....
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