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2022 (5) TMI 695 - HC - GSTMaintainability of appeal - time limitation - appeal came to be rejected on 30.7.2021 on the ground that it was filed beyond the period of limitation - Rule 108(1) of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The appeal is required to be filed in an electronic mode only and if any other mode is prescribed, then, the same is required to be notified by way of a notification. There is nothing on record to show that any notification was issued prescribing any other mode by which an appeal could be filed. Therefore, the argument of the learned counsel for the petitioner that the time period for filing appeal would start only when the order is uploaded in GST portal cannot be brushed aside more so, in view of the Division Bench Judgment of the Gujarat High Court in GUJARAT STATE PETRONET LIMITED VERSUS UNION OF INDIA THROUGH SECRETARY [2020 (9) TMI 427 - GUJARAT HIGH COURT], which has been placed before this Court. Thus, filing of appeal by the petitioner on 03.12.2020 is within the period of limitation - the matter is remanded back to respondent No.2 for adjudicating the dispute on merits in accordance with law.
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