2024 (8) TMI 138 - HC - GST

Refund Rejection Overturned: Online Submission Date Valid for GST Appeal, Hard Copy Considered Procedural Only.

M/s. Kasturi & Sons Pvt. Ltd. Versus Additional Commissioner of GST & Central Excise (Appeals-1), Chennai

The HC set aside the appellate authority's order rejecting the refund application under Section 54 of the GST enactments. The Court held that the online ... Refund claim - Time limitation - time limit for filing appeal was up to 28.11.2022, on account of the hard copy of the appeal being submitted on 02.08.2023, the appeal was rejected - HELD THAT:- The petitioner has placed on record evidence that the appeal was filed in Form GST APL-01 through the online mode on the GST portal on 31.10.2022. Such filing was in accordance with Rule 108(1) of the Central Goods and Services Tax Rules, 2017 (the GST Rules) and within the prescribed period of limitation. Sub-rule(3) of Rule 108 of the Central Goods and Services Tax Rules, 2017 indicates clearly 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 - 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. Even otherwise, the filing of a hard copy is a purely procedural requirement. Consequently, the impugned order is not sustainable. The impugned order dated 13.03.2024 is set aside and the appellate authority is directed to receive and dispose of the appeal on merits - petition disposed off. Issues:1. Appeal against rejection of refund under Section 54 of GST enactments.2. Interpretation of Rule 108(3) of Central Goods and Services Tax Rules, 2017 regarding filing of appeals online.3. Validity of appeal submission date and rejection based on hard copy submission.Analysis:Issue 1: The petitioner filed a writ petition challenging the appellate order dated 13.03.2024 that rejected their application for refund under Section 54 of applicable GST enactments. The appeal was filed online within the prescribed time limit, but the hard copy submission was delayed, leading to rejection.Issue 2: The counsel for the petitioner argued that the appeals were filed within time, emphasizing compliance with Rule 108(1) of the Central Goods and Services Tax Rules, 2017. The interpretation of Rule 108(3) was crucial in determining the validity of the online filing date as the date of appeal submission.Issue 3: The respondent's senior standing counsel contended that the date of issuance of provisional acknowledgment should be considered the appeal filing date only if the appealed order was uploaded on the common portal. However, the petitioner provided evidence of filing the appeal online in Form GST APL-01 as per Rule 108(1), which mandates online filing within the limitation period.The Court analyzed Rule 108(3) and noted that the requirement of submitting a self-certified copy of the order appealed against arises only when the order is not uploaded on the common portal. Since the order in this case was uploaded online, the date of online filing should be considered the appeal filing date. The Court emphasized that the filing of a hard copy is a procedural formality, and the impugned order was deemed unsustainable. Consequently, the Court set aside the order and directed the appellate authority to consider the appeal on its merits.In conclusion, the writ petition was disposed of with no costs, and the connected miscellaneous petition was closed, emphasizing the importance of adhering to procedural rules and timely online filing of appeals under the GST Rules.