Category: Appeals

Citation:

Sunbeam Generators (P.) Ltd. Vs. Additional Commissioner (Appeals-I)

[2024] 165 taxmann.com 617 (Madras)

W.P. No. 16140 of 2024

Facts of the Case:

1. Petitioner’s Application for Refund was rejected by an order dated 13th April 2022.
2. The petitioner has submitted an appeal against the same online, on 28th June 2022, when the time limit for filing the appeal was 12th July 2022.
3. However, this appeal was rejected by the appellate authority vide order dated 24th January 2024, stating that hard copy of the order was submitted on 23rd May 2023.

Petitioner has submitted that:

Appeal was filed in Form GST APL-01 through the online mode on the GST portal on 28th June 2022 as per Rule 108(1) of CGST Rules, 2017 within the prescribed period of Limitation. (Rule 108(1) is provided below)

Hon’ble Madras High Court has observed that:

1. Sub-rule 108(3) of the Rules clearly indicates that the requirement of filing a self-certified copy of the order appealed against becomes applicable, as per the first proviso thereto, only where the order appealed against is not uploaded on the common portal. (Rule 108(3) was amended on 26th December 2022, Rule as existing prior to and after that date, are provided below).
2. In the case at hand, the order was duly uploaded on the common portal. In such event, the date of online filing is the date of filing of the appeal.
3. Even otherwise, the filing of a hard copy is a purely procedural requirement. 

Held that:

Impugned order dated 24th January 2024 is set aside and the appellate authority is directed to receive and dispose of the appeal on merits.

Provisions of Rule 108(1) of CGST Rules, 2017:

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, electronically and a provisional acknowledgement shall be issued to the appellant immediately.

Note: Rule 108(1) of CGST Rules (Appeal to Appellate Authority) has been amended vide Central Goods and Services Tax (Second Amendment) Rules, 2023, w.e.f. 04-08-2023, wherein the words “electronically or otherwise as may be notified by the commissioner” has been replaced by “Electronically”. Hence, Appeal can be filed only electronically after 4th August 2023.

PROVISO TO RULE 108(1): However, Proviso to Rule 108(1) inserted vide the same rules states that “An appeal to the Appellate Authority may be filed manually in FORM GST APL-01, along with the relevant documents, only if–

(i) the Commissioner has so notified, or

(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal,

and in such case, a provisional acknowledgement shall be issued to the appellant immediately.

Provisions of Rule 108(3) of CGST Rules, 2017 (On or after 26th December 2022):

(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 APL-01 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 acknowledgment shall be considered as the date of filing of appeal:

Provided further that where the said self-certified 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 copy shall be considered as the date of filing of appeal.

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.

Provisions of Rule 108(3) of CGST Rules, 2017 (Prior to 26th December 2022):

(3) 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 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.

Similar Decision on Rule 108 of the CGST Rules (Under erstwhile provisions prior to 4th August 2023):

Appeal allowed to be filed Manually – Rule 108 of Haryana GST Rules (up to 04-08-2023)