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of <h1>Manual Appeal Allowed Against Rejected Rectification Application Under CGST/SGST with Specific Limitation Period Exclusion</h1> <h3>M/s. UNIVERSAL INDUSTRIES Versus THE STATE TAX OFFICER, DEPUTY COMMISSIONER OF STATE TAX, COCHIN, JOINT COMMISSIONER (APPEALS), INTELLIGENCE OFFICER, PERUMBAVOOR</h3> The HC Kerala allowed the petitioner's writ petition, permitting manual appeal filing against a rejected rectification application under CGST/SGST Act. ... Rejection of application for rectification filed by the petitioner, not been uploaded in the portal - inability to file any appeal under Section 108 of the CGST / SGST Act against Ext.P5 order - HELD THAT:- This writ petition is will stand disposed of permitting the petitioner to file an appeal as contemplated by the proviso to sub rule (3) of Rule 108 before the Appellate Authority against Ext.P5 order or against any other similar order against which the petitioner wishes to file an appeal. The period from 20-06-2024 (date of filing of this writ petition) till 25-07-2024 shall be excluded for the purpose of limitation for filing such appeal. Petition disposed off. The petitioner filed a writ petition regarding the rejection of their rectification application not being uploaded in the portal, hindering their ability to file an appeal under Section 108 of the CGST / SGST Act. The High Court allowed the petitioner to file an appeal manually before the Appellate Authority against the order in question or any similar order, with a specified exclusion period for limitation purposes. (Case: High Court Kerala, Citation: TMI)
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