Home Case Index All Cases GST GST + HC GST - 2024 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 591 - PUNJAB AND HARYANA HIGH COURTMaintainability of appeal - appeal rejected on the ground of limitation keeping in view the fact that the appeals were filed electronically on 27.05.2022 but manually on 10.06.2022 - Rule 108(3) of the CGST Rules, 2017 - HELD THAT:- Reliance is placed upon the judgment passed by another co-ordinate Bench in M/s. Suman Industries vs. State of Haryana and others [2023 (2) TMI 1261 - PUNJAB AND HARYANA HIGH COURT] wherein, while keeping in view the amendment made as per the notification dated 25.01.2023 w.e.f. 26.12.2022 and the fact that the provision of certified copy of the decision or the order appealed has been done away though subsequently the relief had been granted by setting aside the order and a direction had been given to the Appellate Authority to decide the appeal on merits. Once the procedure as such has also been modified to the extent that Rule 108(3) provides that where the decision or order appealed against has not been uploaded on a common portal and the final acknowledgement indicating appeal number is to be issued by the Appellate Authority, the date of issuing of the provisional acknowledgement shall be considered as date of filing of the appeal. Thus, the mode of accepting the electronic filing has been made. The same modification has been done for the purposes of ensuring that the rules of procedure are handmaids of justice. The appeal having been dismissed on the ground of technicalities, the order is not sustainable since apparently the appeal was filed within the period of limitation, if calculated from the date of electronic filing - Writ petition stands allowed.
|