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TMI Blog2025 (3) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... onal period, therefore, the same was shown in the new GST regime. He further submits that on 03.07.2021, a notice was issued to the petitioner under section 61 of the GST Act intimating discrepancies in returns GSTR - 3-B, GSTR-9, GSTR-1 and GSTR-2A. He further submits that thereafter, again a show cause notice was issued under section 73(1) of the GST Act on 18.06.2022 on the ground of difference in GSTR - 38, GSTR - 1 and GSTR - 2A, to which the petitioner submitted its reply on 19.07.2022. Thereafter, the respondent no. 3 passed the impugned order dated 16.08.2022. Aggrieved by the said order, the petitioner preferred an appeal on 15.11.2022 through e-mode, which has been dismissed vide impugned order dated 30.08.2024 on the ground of laches that the certified copy of the impugned order was not filed as per rule 108 of the Rules framed under the GST Act. 4. Learned counsel for the petitioner further submits that against the order dated 16.08.2022, an appeal was, admittedly, preferred through e-mode along with all requisite documents. The said fact has been mentioned in paragraph no. 22 of the writ petition, which has not been denied by the State in paragraph no. 11 of the count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in Form G.S.T. A.P.L. - 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 G.S.T. A.P.L. - 01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation: For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. Amended Rule 108 (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 authorised 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 filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued". Provision Post-amendment "Rule 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgement dated 29th June 2022 in M/s Atlas PVC Pipes Ltd. (supra) in a similar appeal, deciding in favour of the assessee observed as under: "6.11. Investigating further into the instant matter, this Court finds that Rule 108(3) has not prescribed for condonation of delay in the event where the petitioner would fail to submit certified copy of the order impugned in the appeal nor is there any provision restricting application of Section 5 of the Limitation Act 1963, in the context of supply of certified copy within period stipulated in sub-rule(3) ibid. 6.12. The requirement to furnish certified copy of the impugned order within seven days of filing of appeal is provided as a procedural requirement. 6.13.On the altar of default in compliance of such a procedural requirement, merit of the matter in appeal should not have been sacrificed. Since the petitioner has enclosed the copy of impugned order as made available to it in the GST portal while filing the Memo of Appeal, non-submission of certified copy, as has rightly been conceded by the Additional Standing Counsel appearing on behalf of CT&GST Organisation, is to be treated as mere technical defect." 17. Based on the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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