2024 (3) TMI 1088 - HC - GST

Maintainability of appeal - appeal dismissed on the ground of time limitation - HELD THAT - There is no material on record to disbelieve the contention of the petitioner that the copy of the original order in appeal was annexed with the appeal paper book at the time of the online submissions. The impugned order set aside - matter is remitted to the Appellate Authority to consider the appeal of the petitioner on merits in accordance with law - petition disposed off.

Summary

Issues involved: Impugning of time-barred appeal rejection order u/s 5.07.2021 for refund application of Rs 8,37,487/-.

Summary:

The petitioner challenged the order rejecting their appeal against the refund application on the grounds of being time-barred. The petitioner had filed an application for refund on 18.05.2021, followed by a Show Cause Notice dated 03.06.2021 seeking justification, to which a reply was filed on 14.06.2021. The Assistant Commissioner allowed a partial refund and rejected the remaining amount on 05.07.2021. Subsequently, the petitioner filed an appeal which was rejected as time-barred.

The petitioner claimed to have filed the appeal on 12.07.2021, supported by an acknowledgment and form GST APL-01. The Appellate Authority acknowledged the electronic filing of the appeal on 12.07.2021, setting the last date as 04.10.2021. The rejection was based on the failure to submit a certified copy of the original order within seven days of online submissions, as required.

Upon direction from the Court, it was revealed that the digital data of online submissions was not available due to a system glitch. The Court found no reason to doubt the petitioner's claim that the original order was attached during online submissions. Consequently, the impugned order dated 26.05.2023 was set aside, and the matter was remitted to the Appellate Authority for a merit-based consideration in accordance with the law.

The Court clarified that it did not make any comments on the merits of the case, leaving it to the Appellate Authority to decide based on the legal provisions. The petition was disposed of accordingly.