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2021 (9) TMI 1423 - HC - GSTRejection of refund claim on the ground of being time barred - Rule 108 of the Central Goods and Service Tax Rules, 2017 - HELD THAT:- Hardcopy of the order was supplied to the appellants by the concerned officer on August 3, 2019 and after waiting for some time for the order to be uploaded on the website, the appeal was filed in hard copy, which was dismissed as time barred. As the only mode provided in the Rules is to file the appeal online, the appellants could not avail of that remedy. On account of technical defect on the website and the order impugned having not been uploaded on the website, as a result of which the appellants were unable to file the appeal online, the hard copy of the appeal filed by the appellants shall be considered to have been filed within limitation and it will be heard and decided on merits. The present appeal is disposed of with direction to the appellate authority to decide appeal filed by the appellant against the order of rejection of the refund application on merits after affording due opportunity of hearing to the parties.
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