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Failure to upload the order copy on GSTN portal alone cannot prevent the time-barred appeal
Date 17 Aug 2023
Written By
Failure to Upload Order on GSTN Portal Doesn't Bar Time-Barred Appeals if Communicated Manually: Gujarat High Court
The Gujarat High Court ruled that the failure to upload an order on the GSTN portal does not prevent the filing of a time-barred appeal if the order was communicated manually. In the case involving a public limited company engaged in food product manufacturing, the company's refund claim was initially rejected, and no appeal was filed due to non-receipt of an electronic order copy. The court noted that Section 107 of the CGST Act allows for appeals within three months of order communication, and the Appellate Authority can condone delays if justified. The court emphasized that electronic filing is not contingent on portal upload.

The Hon’ble Gujarat High Court in BRITANNIA INDUSTRIES LIMITED VERSUS UNION OF INDIA - 2023 (8) TMI 524 - GUJARAT HIGH COURT rejected the refund claim filed by the assessee on the ground that no appeal was filed against the refund rejection order.

Facts:

M/s. Britannia Industries Limited (“the Petitioner”) is a Public Limited Company engaged in the manufacture of food products such as biscuits, bread, rusk etc.

The manufacturing unit of the Petitioner is situated in Kandla Special Economic Zone and which is solely an export unit, due to which the Petitioner has accumulated Input Tax Credit (“ITC”) distributed by the Input Service Distributor.

The Petitioner filed a refund application under Section 54 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for refund amounting to INR 37,28,087 for the period April 2019 to June 2019 on July 16, 2019.

However, the refund claim was rejected by the Revenue Department (“the Respondent”) vide and Order dated August 23, 2019 which was served manually to the Petitioner.

 The Petitioner again filed a fresh refund application on October 27, 2020 for the same period.

The Respondent issued a Show Cause Notice on November 11, 2020 (“the SCN”) asking the Petitioner to show cause as to why a fresh application was filed for refund once the claim was rejected vide by the Order dated August 23, 2019 and why no appeal was filed against the same.

The Petitioner in reply stated that they could not file an Appeal electronically as they never received electronic copy of the order which prevented them from filing an appeal in the required electronic mode.

After considering the reply filed by the Petitioner, the Adjudicating Authority vide an Order dated December 03, 2020 (“the OIO”) rejected the refund claim on the ground that refund was already rejected vide Order dated August 23, 2019 and no Appeal was filed against the same, thus the claim was not maintainable.

Aggrieved by the OIO, the Petitioner filed an appeal before the Appellate Authority who vide the Order dated June 21, 2021 (“Impugned Order”) rejected the appeal on the ground that there was no powers to review an earlier order.

Aggrieved by the Impugned Order, the Petitioner filed writ before the Hon’ble Gujarat High Court.

The Petitioner submitted that non-receipt of an electronic copy of the OIO prevented from filing an appeal in required electronic mode.

Issue:

Whether the Petitioner can file appeal manually if the order were not electronically uploaded, especially when it is undisputed fact that the assessee was communicated the orders and had received the same manually?

Held:

The Hon’ble Gujarat High Court in BRITANNIA INDUSTRIES LIMITED VERSUS UNION OF INDIA - 2023 (8) TMI 524 - GUJARAT HIGH COURT held as under:

(Author can be reached at info@a2ztaxcorp.com)

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