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BHARGAV D. KARIA, NIRAL R. MEHTA
Rgs Impex Pvt. Ltd. Through Jinil Atulbhai Rachchh – Appellant
Versus
State Of Gujarat – Respondent
ORDER :
NIRAL R. MEHTA, J.
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 per Section 54 of the GST Act under the Inverted Tax Structure Category. In response thereto, show cause notice dated 29th March 2020 was served upon the petitioner calling, inter alia, to explain as to why the application for refund may not be rejected on the ground of being time barred. The respondents authorities, thereafter,
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 date of acknowledgment of an appeal is determinative for timeliness, superseding the date of physical filing, especially post-amendment of relevant rules.
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....
Point of law: Rule 108(1) of APGST Rules, 2017, the language employed therein is as clear as crystal to the effect that an appeal to the appellate authority under Section 107(1) of the APGST Act shal....
Point of law: Rule 108(1) of APGST Rules, 2017, the language employed therein is as clear as crystal to the effect that an appeal to the appellate authority under Section 107(1) of the APGST Act shal....
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