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of <h1>Delhi HC restores refund claim appeal after excluding order signing day from limitation period under Sections 12(1) and 12(2)</h1> Delhi HC set aside an order rejecting a refund claim appeal on limitation grounds. The court applied Sections 12(1) and 12(2) of the Limitation Act, ... Determination of time limit for filing of Appeal before the Appellate Authority - Delay due to the online system's failure to upload the Order-in-Original with the appeal - Rejection of refund claim on the ground of time limitation - HELD THAT:- In terms of Section 12(1) of the Limitation Act, in computing the period of limitation for an appeal, the day from which such period is to be reckoned, is to be excluded. Further, in terms of Section 12(2) of the Limitation Act, in computing the period of limitation, the day on which the judgment complained of was pronounced, is also to be excluded. Accordingly, even if it is assumed that the order was uploaded/communicated on the day it was signed i.e. 12.08.2022, said date of 12.08.2022 is to be excluded while computing the period of limitation. Accordingly, the period of three months is to commence from 13.08.2022. Thus petitioner was liable to file the appeal by 12.11.2022. It is an admitted position that the appeal was filed alongwith a copy of the order, through the online mode on 12.11.2022, i.e. within the period of three months. The appeal was within time and the impugned order erroneously rejects the appeal on the ground of limitation. Consequently, the impugned order dated 18.10.2023 is set aside. The appeal is restored on the records of the Appellate Authority. The Appellate Authority is now directed to decide the appeal on merits in accordance with law. Petition disposed off. Issues:The judgment involves the issue of limitation in filing an appeal against the Order-in-Original rejecting a refund claim.Details of the Judgment:The petitioner challenged an order dismissing their appeal due to a delay in filing, attributed to the physical submission of the Order-in-Original after online filing. The Appellate Authority found the appeal time-barred as the order was not uploaded online with the appeal. The petitioner argued that the order was indeed uploaded online, citing Rule 108(3) of the CGST Rules. The respondents initially disputed this but later confirmed a technical glitch caused the discrepancy.The Appellate Authority applied Rule 108(3) and deemed the appeal date as the physical filing date, ruling it time-barred. However, the petitioner contended the appeal date should be when the order was uploaded online. Section 107 of the CGST Act mandates appeals within three months of order communication. The Appellate Authority incorrectly calculated the appeal deadline, overlooking Section 12 of the Limitation Act, which excludes certain days in computing time limits.The Court held that, considering the exclusion of certain days u/s 12 of the Limitation Act, the appeal was filed within the three-month period. The impugned order was set aside, and the appeal was restored for a merits review. The Court refrained from assessing the merits of the refund claim, leaving it for the Appellate Authority to decide during the appeal hearing. The petition was disposed of with all rights and contentions reserved for the parties.
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