2024 (2) TMI 425

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order dated 18.05.2023, whereby the appeal filed by the petitioner impugning the Order-in-Original dated 25.08.2022 has been dismissed on the limited ground of delay. 2. Impugned order records that a delay of maximum period of one month could be condoned under Section 107(4) of the Goods and Services Tax Act, 2017 ["GST Act"] and as the subject appeal has been filed with a delay of two months, the same could not be condoned. 3. As per the petitioner, petitioner made an application seeking refund on 27.06.2022. The Assistant Commissioner rejected the application seeking refund by order dated 25.08.2022. The statutory period of filing an appeal against the order was three months. Petitioner filed an appeal thereto through the online por....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nce the said appeal was filed on 22.11.2022, the un-amended Rules would apply. The unamended Rules reads as under:- "108. Appeal to the Appellate Authority.- (1)An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, 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 und....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Petitioner subsequently learnt that the hardcopy of the original order was forwarded to the Department of GST-I instead of GST-II. 11. Appellant submitted that they had got a telephonic information from GST-I that the documents pertain to GST-II. Appellant, thereafter, immediately on 20.01.2023, collected the documents from GST-I and submitted the same to GST-II. 12. The above factual matrix that the hardcopy was sent by the petitioner within time, however, to a wrong Department, is not controverted by the Department. The only reason given for the rejection of the appeal is that the same has been filed late. The date of filing being taken as the date when the hardcopy was collected by the petitioner from GST-I and handed over to GST-I....