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2024 (7) TMI 53 - HC - GSTTime limitation - condonation of delay in filing appeal - appeal was filed beyond time and the delay - condonable delay or not - only ground which apparently has been taken note of for rejecting the appeal was the date of physical re-filing of the appeal - HELD THAT - It is not in dispute that the appeal was filed in online mode on 03.06.2022 though physical filing of the order impugned was made on 25.01.2023. Under Rule 108 (3) of CGST Rules 2017 prior to its substitution provided that the date of filing of appeal would be the date when the certified copy of the decision or order is submitted where such order was submitted after seven days from the date of filing Form GST APL-01. The change effected by virtue of Rule 108 (3) is that the date of appeal would be the date of issuance of acknowledgment (which was on 03.06.2022 at Annexure- G ) and such change is in contradistinction to the earlier requirement which provided that the date of appeal would be the date of furnishing of certified copy of the order if submitted after seven days. If that were to be so the date of physical filing of the certified copy ought not to have been taken note of - Though appeal was filed prior to substitution of Rule 108 (3) in the present case the matter having been decided after the amendment by way of substitution the amended Rule wherein Rule 108 (3) ought to be taken note of. Further it must be noticed that the substitution of sub-rule (3) ought to date back from the date when the Rule was introduced. The date of filing that was to be taken note of is 03.06.2022 which is the date of acknowledgement of filing of the appeal and not 25.01.2023 which was the date of physical filing of the impugned order which was wrongly taken by the Appellate Authority. Accordingly as the delay requires to be condoned and there being no ambiguity in the position of law the delay is condoned and the matter is remitted for consideration afresh. The petition is disposed off.
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