9911796707
TMI Blog2024 (5) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 12.08.2022 rejecting the refund claim of the petitioner, has been dismissed solely on the ground of limitation. 2. The Appellate Authority has held that there was a delay in filing the appeal for the reason that Order-in-Original that was subject matter of the appeal before the Appellate Authority was not uploaded with the appeal at the time of online filing and copy of the same was physically filed after a gap of nearly ten months and as such the appeal was barred by time. 3. Petitioner impugned the Order-in-Original dated 12.08.2022 by filing the appeal through the on-line mode. The appeal was filed on 12.11.2022. At the time of physical hearing of the appeal on 29.08.2023, petitioner was called upon to file a physical copy of the O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not uploaded alongwith the appeal was taken because of a technical glitch. He submits that the online portal accessible to the department did not reflect the Order-in-Original as part of the appeal. 9. He submits that same has been re-verified and it has been confirmed that Order-in-Original had been uploaded along with the appeal. He however submits that the appeal having been filed on 12.11.2022 is delayed by one day. 10. Reference may be had to Section 107 of the Central Goods & Service Act, 2017 (hereinafter referred to as the "Act"). Said Section reads as under:- "107 Appeals to Appellate Authority 1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which the judgment complained of was pronounced and the time requisite for obtaining a copy of the decree, sentence or order appealed from or sought to be revised or reviewed shall be excluded. (3) Where a decree or order is appealed from or sought to be revised or reviewed, or where an application is made for leave to appeal from a decree or order, the time requisite for obtaining a copy of the judgment shall also be excluded. (4) In computing the period of limitation for an application to set aside an award, the time requisite for obtaining a copy of the award shall be excluded. Explanation.-In computing under this section the time requisite for obtaining a copy of a decree or an order, any time taken by the court to prepare th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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