2020 (9) TMI 427

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....f section 107 of the CGST Act read with rule 108 of the CGST Rules and remand the matter to the adjudicating authority to decide the matter on merits of the case. (b) To pass any other order or orders in favour of the petitioner, including costs of this petition as this Hon'ble Court deems fit and proper in the facts and circumstances of the case." 3. Brief facts of the case are that the petitioner is an undertaking of Government of Gujarat incorporated under the provisions of the Companies Act, 1956 and is engaged in the transportation of gas through pipeline. The petitioner is registered under the provisions of the Central Goods and Service Tax Act, 2017 ("CGST Act" for short). 3.1) The petitioner had filed a refund application on 21st March, 2018 for claiming the refund of Integrated Goods and Service Tax (for short "IGST") amounting to Rs. 2,66,55,266/- paid on supplies made to the Special Economic Zone (for short "SEZ"). 3.2) The respondent no.- 4 adjudicating authority examined the refund application and issued a deficiency memo dated 11th April, 2018 directing the petitioner to cure the defects and submit the endorsed invoices in respect of the supplies....

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....ority, the petitioner even approached the GST Seva Kendra, Ahmedabad for filing fresh application in relation to refund of IGST paid on the supplies made to the OPAL. The petitioner also approached the GST Seva Kendra at New Delhi with the same issue; however the issue of petitioner was never resolved. The petitioner even lodged the grievance on the GST portal on 6th August, 2018 and on 16th August, 2018, however, the grievances remained unresolved. 3.9) The petitioner thereafter, submitted a letter dated 15th November, 2018 along with requisite documents and requested for refund of Rs. 41,59,625/-. 3.10) The adjudicating authority replied to the above letter by its letter dated 29th November, 2018 stating that the refund application has already been processed and accordingly, the refund was sanctioned to the tune of Rs. 2,24,95,641/-. 3.11) The petitioner however, without receiving the electronic order filed a manual copy of the appeal on 27th February, 2019 before the respondent no.3 against the refund order dated 2nd August, 2018. Subsequently, the petitioner was invited for the personal hearing on 28th March, 2019 and was asked to submit the copy of grievance that was ....

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.... the fact that there has been complete failure on part of the jurisdictional SEZ authority to endorse the invoice in the timely manner inspite of diligent follow-ups by the petitioner. When the petitioner was advised to file the fresh application for refund, the petitioner approached various authorities under the GST and even lodged the grievances on the GST portal which was not resolved and therefore, such inactions and failures on part of the Government authorities causing delay cannot be held against the petitioner for rejection of the legitimate refund claim. 4.4) It was pointed out that the order passed by the adjudicating authority on the refund application filed by the petitioner has not been served nor it is uploaded on the GST portal and due to non availability of the electronic copy of the refund order, the petitioner could not prefer the appeal in the electronic form as required under the GST laws. It was also pointed out that the petitioner approached on various occasions to the adjudicating authority for uploading the order in GST portal, however, the adjudicating authority was unable to do so due to certain technical issues and the petitioner was advised to file a ....

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....as already in the possession of the petitioner. 5.1) It was further submitted that the efforts made by the petitioner to file a revised refund application and the issue of technical glitches raised by it, cannot be the reason or the excuse for not filing the appeal within the stipulated time period. It was submitted that the petitioner filed the appeal beyond a period of three months prescribed under section 107 and also beyond the period of one month extension which can be granted by the appellate authority as the appeal was filed after five months and 23 days from the date of the order passed by the adjudicating authority which was admittedly beyond the period of limitation prescribed under sub-sections (1) and (4) of section 107 of the CGST Act. It was therefore, submitted that the appellate authority has no power to condone the delay beyond the period of four months as per the provisions of the Act and therefore, the appeal was rightly rejected. 6. Having heard the learned advocates for the respective parties and having gone through the materials on record, the only short question which arises is whether the appellate authority was justified in rejecting the appeal on the....

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....ng from the impugned order, as is admitted by him; and a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed. (7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The Appellate Authority shall give an opportunity to the appellant of being heard. (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it think....

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....cuments, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. (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." 8. ....