THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.28221 of 2025

ORDER:

Learned counsel Sri Kohir Bhaskar Reddy appears for the petitioner.

Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondents No.1 to 3 and 5. 2. Heard the learned counsel for the parties.

3. The appeal preferred by the petitioner against the order-in-original dated 08.12.2023 was rejected by the impugned order-in-appeal dated 18.10.2024 by respondent No.1 on grounds of delay of 23 days. The petitioner has taken a plea that the order-in-original was received on 15.12.2023. The summary of the order in DRC-07 was uploaded belatedly without showing the interest and penalty on 31.12.2023. The proprietor of the petitioner had suffered some medical issues as she is old aged. After recovery, she filed the appeal in Form GST APL-01 physically with 23 days delays, which according to the petitioner is condonable under Section 107(4) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, “the Act”). However, the same was rejected as being delayed by 23 days from the date of the order-in- original. Therefore, the petitioner has preferred this writ petition.

4. We have considered the submissions of the learned counsel for the petitioner and also learned counsel for the revenue.

5. Rule 108 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as, “the Rules”), governs the procedure for filing an appeal under Section

107(1) of the Act. The relevant Rule is quoted hereunder:

“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, and a provisional acknowledgement shall be issued to the appellant immediately.

PROVIDED that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01, along with the relevant documents, only if – (i) the Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-

availability of the decision or order to be appealed against on the common portal, and in such case, 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 in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment 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 appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

PROVIDED FURTHER that where the said self-

certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal.

Explanation.– For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.”

6. Proviso to Rule 108(1) of the Rules permits filing of an appeal manually in FORM GST APL-01 along with the relevant documents, if the Commissioner has so notified or the same cannot be filed electronically due to non- availabilit