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2022 (7) TMI 701 - HC - GSTMaintainability of appeal - appeal filed within the time limitation or not - It is submitted that if the date 12.12.2019 is taken as a relevant date for ascertaining the period of limitation, the appeals filed on 17.02.2020 were within the period of limitation - HELD THAT:- Reliance placed in the case of JOSE JOSEPH, VERSUS ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, ALAPPUZHA, ADDITIONAL COMMISSIONER (APPEALS) , KOCHI, THE UNION OF INDIA [2022 (1) TMI 50 - KERALA HIGH COURT] where it was held that When the mode of appeal prescribed by Rules is only the electronic mode, the time limit of three months can start only when the assessee had the opportunity to file the appeal in the electronic mode. The assessee cannot be blamed if he waited for the order to be uploaded to the web portal, even if he had in the meantime received the physical copy of the order. It is directed that if the appeals filed by the petitioner are within time, counting the period of limitation from 12.12.2019, the appeals shall be heard and decided on merits - petition disposed off.
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