TaxTMI 
TaxTMI 
2024 (7) TMI 53
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.... filed under Section 107 (11) of the KGST/CGST Act, 2017 ('the Act' for brevity) was dismissed on the ground that the appeal was filed beyond time and the delay was such that it would be beyond the time that was condonable under Section 107 (4) of the Act. 2. The facts on record would indicate that the refund order of the petitioner came to be rejected on 03.03.2022 which order was served on the petitioner on 03.03.2022. The appeal was filed through online mode, i.e. GST common portal on 03.06.2022 as is evident from the Form GST-APL-01. 3. The appeal is required to be filed under Section 107 read with Rule 108 of the CGST Rules, 2017 within a period of three months from the date on which the decision or order was communicated. Se....
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....ficer 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". (emphasis supplied) It must be noticed that Rule 108 (3) is substituted with modification vide Notification No. 26/2022-CT dated 26.12.2022 and the substituted....
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.... is in contradistinction to the earlier requirement which provided that the date of appeal would be the date of furnishing of certified copy of the order, if submitted after seven days. If that were to be so, the date of physical filing of the certified copy ought not to have been taken note of. 7. Though appeal was filed prior to substitution of Rule 108 (3), in the present case, the matter having been decided after the amendment by way of substitution, the amended Rule wherein Rule 108 (3) ought to be taken note of. Further, it must be noticed that the substitution of sub-rule (3) ought to date back from the date when the Rule was introduced. 8. The substituted provision is in the nature of clarification. In the Minutes of 48th GST Cou....