In the case of Optum Global Solutions (India) (P.) Ltd Vs. State of Haryana C.W.P. No. 26273 of 2023, 2024 158 Taxmann.com 20 (Punjab & Haryana) Appeal against rejection of refund was filed manually for the period April 2018 to June 2018 on 31-08-2020 against order dated 4-6-2020. Appellate Authority has rejected the appeal on the grounds that it was filed manually.
Hon’ble High Court of Punjab and Haryana has restored the appeal stating that up to 04-08-2023, appeal may be filed “Electronically or Otherwise”. Hence, Manual filing has also been accepted prior to that period.
Relevant Provisions:
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2023, w.e.f. 04-08-2023, wherein the words “electronically or otherwise as may be notified by the commissioner” has been replaced by “Electronically”.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.
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.
Tax Diary 