TaxTMI 
TaxTMI 
2024 (4) TMI 282
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....euticals products and is duly registered under the GST Act. The petitioner, for the period in question, exercised option of exporting goods without payment of tax and seeking refund of unutilised input tax credit as permitted by Section 16 of the Integrated Goods & Service Tax Act, 2017 (for short 'the IGST Act'). 2.1 The petitioner made an online application for refund on GST portal within the stipulated time limit in the month of August, 2021. 2.2 After issuance of show-cause notice to the petitioner, the adjudicating authority held that there was difference between the value of exports as mentioned in the invoice and the shipping bill. The petitioner filed reply to such show-cause notice, however the adjudicating authority rejected the submission made by the petitioner that refund is required to be provided as per the shipping bill and passed the Order-in-Original sanctioning partial amount only and rejected the part of the refund claim. 2.3 The petitioner, being aggrieved, preferred appeals online under Section 107 of the CGST Act. The petitioner was thereafter called upon to submit the certified copies of the Order-in-Original. The petitioner submitted such copies dur....
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.... A B C D E F G H 1 21.09.2021 08.08.2022 22.06.2021 21.09.2021 21.10.2021 29.05.2022 08.08.2022 71 2 29.11.2021 09.12.2022 03.09.2021 02.12.2021 02.01.2022 29.05.2022 09.12.2022 106 3 08.02.2022 09.12.2022 12.11.2021 11.02.2022 11.03.2022 29.05.2022 09.12.2022 106 4 01.11.2021 09.12.2022 29.07.2021 28.10.2021 28.11.2021 29.05.2022 09.12.2022 106 5 27.09.2021 09.12.2022 22.07.2021 21.10.2021 21.11.2021 29.05.2022 09.12.2022 106 6 07.12.2021 09.12.2022 13.09.2021 12.12.2021 12.01.2022 29.05.2022 09.12.2022 106 2.6 The appellate authority, referring to Rule 108(3) of the Rules as well as Circular No.157 dated 20th July, 2021, rejected the appeals of the petitioner on the ground of delay. 3. Learned advocate Mr. Uchit Sheth for the petitioner submitted that Rule 108(3) of the Rules would not apply as the....
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....r 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. 5. On perusal of the above Rule, it is clear that the petitioner is required to submit decision or order appealed against within seven days of filing of appeal under sub-rule (1) and final acknowledgment indicating appeal number is to be issued in Form GST APL-02 by the appellate authority. Therefore, literally applying Rule 108(3) by the appellate authority was justified in rejecting the appeals on the ground of delay. 5.1 However, as the learned advocate....
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.... not been uploaded on the common portal, the same is not available to the Appellate Authority on the common portal. In such cases, non-submission of the certified copy by the appellant restricts the Appellate Authority from entertaining the same 8.6.19 Law Committee accordingly recommended that to provide clarity on the requirement of submission of certified copy of the order appealed against and the issuance of final acknowledgment by the appellate authority, an amendment might be made in sub-rule (3) of Rule 108 and in Rule 109 of the CGST Rules, 2017 and Form GST APL-02. The details of the same are provided in the agenda note. The Council agreed with the recommendation of the Law Committee. 5.2 As the GST Council has agreed to recommendations of the Law Committee which provides that when an order which is appealed against is issued or uploaded on the common portal and the same can be viewed by the appellate authority, requirement of submission by the appellant of a certified copy of such an uploaded order to vouch for its authenticity would be insignificant in view of availability of the order online. Therefore, considering such recommendation, amendment whi....