9911796707
TMI Blog2024 (11) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, since the petitioner had not submitted certified copy of the order i.e. GST Form RFD-06, the said appeal came to be dismissed in terms of Rule 108 (3) of the GGST Rules, 2017 which, at the relevant point of time read as under:- "As per Rule 108 (3) of the GGST Rules, 2017 "A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stands with effect from 26.12.2022 is 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, long 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 au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 5. It has been held by this Court in the case of Otsuka Pharmaceutical India Pvt. Ltd. Vs. Union of India and other [R/ Special Civil Application No. 13209 of 2023 and allied petitions decided on 27th March, 2024]since the amendment which has come into effect from 26.12.2022 is clarificatory in nature, it would be applicable retrospectively and the impugned order passed by the Appellate Authority rejecting the appeal would not survive, in any case. 6. For the foregoing reasons, the impugned order dated 28th February 2023 passed by the respondent No.3 is hereby quashed and set aside and the matter is remanded back to the appellant authority to pass a fresh de novo order on merits after giving an opportunity of hearing to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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