2024 (8) TMI 138

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.... For the Respondent : Mr. Rajnish Pathiyil, Senior Standing Counsel ORDER In this writ petition, an appellate order dated 13.03.2024 is assailed. The petitioner had applied for refund under Section 54 of applicable GST enactments. Such application was rejected by order dated 30.08.2022. The petitioner carried the matter in appeal before the appellate authority by presenting such appeal onlin....

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....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. 5. Sub-rule(3) of Rule 108 of the Central Goods and Services Tax Rules, 2017 is pertinent for the adjudication of this writ petition. The said sub-rule is extracted below: "(3) Where the decision or order appealed a....

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....nsidered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal. Explanation. - For the provisions of this rule, the appeal shall be treated as....