9911796707
TMI Blog2024 (9) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... cotton and yarn and registered under the GST Act vide Registration No. 24AAGCR5526B1ZQ. [2.2] The petitioner filed online application on 24th January 2020 claiming refund of Rs. 1,52,13,571/- for the period between October 2017 to March 2018 as per Section 54 of the GST Act under the Inverted Tax Structure Category. In response thereto, show cause notice dated 29th March 2020 was served upon the petitioner calling, inter alia, to explain as to why the application for refund may not be rejected on the ground of being time barred. The respondents authorities, thereafter, vide order dated 30th April 2020, partially rejected for refund sanctioning refund of Rs. 96,15,838/-. [2.3] Being aggrieved and dissatisfied with the aforesaid, the petitioner desired to file appeal as per Section 107 of the GST Rules, however, such appeal can only be filed online against the orders raising additional demand or against registration cancellation orders, thus, in the portal, no option to file appeal against the refund rejection order is provided. The petitioner therefore filed online grievance on the GSTN portal and also filed representation dated 18th September 2020 simultaneously. [2.4] Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. (3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal: Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL01 and a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal: Provided further that where the said selfcertified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority. Therefore, literally applying Rule 108 (3) by the appellate authority was justified in rejecting the appeals on the ground of delay. 5.1 However, as the learned advocate for the petitioner has referred to and relied upon Minutes of 48th Meeting of GST Council held on 17th December, 2022, wherein in Item VII, amendment in Rules 108 and 109 is discussed, which reads as under. VII. Amendment in Rule 108 and Rule 109 8.6.15 Principal Commissioner, GST Policy Wing further mentioned that in terms of Section 107 (1) of the CGST Act, 2017, any person aggrieved by any decision or order passed by an adjudicating authority may appeal to the concerned appellate authority within three months from the date of communication of the said decision or order to such person. Similar provision exists under sub-section (2) of Section 107 of CGST Act to provide for filing appeal by an officer authorised by the Commissioner to the appellate authority within six months from the date of communication of the said decision or order. 8.6.16 Further, as per Rule 108 (3) of the CGST Rules, in respect of an appeal filed in terms of the provisions of Section 107 (1) of CGST Act, 2017, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s authenticity would be insignificant in view of availability of the order online. Therefore, considering such recommendation, amendment which is clarificatory in nature, has come into effect from 26th December, 2022 on the statute and reads as under. 108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. (3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal: Provided that where the decision or order appealed against is not uploaded on the common portal, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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