2024 (10) TMI 1106

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....er in all these petitions has called in question the validity of the impugned orders whereby the appeals filed under Section 107(11) of the KGST/CGST Act, 2017 ('the Act' for brevity) were dismissed on the ground that the appeals were 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. Learned counsel for the petitioner submits that all these writ petitions should be disposed off taking note of the law laid down in W.P.No. 14881/2024 as the question of starting point of limitation has been held to be date of acknowledgement issued through online filing and the date taken by the authority of physical filing ought to be discarded. 3. The observations m....

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....r rejecting the appeal was the date of physical re-filing of the appeal on 25.01.2023. It is not in dispute that the appeal was filed in online mode on 03.06.2022 though physical filing of the order impugned was made on 25.01.2023. Under Rule 108(3) of CGST Rules, 2017, prior to its substitution provided that the date of filing of appeal would be the date when the certified copy of the decision or order is submitted where such order was submitted after seven days from the date of filing Form GST APL-01. 5. Rule 108(3) of CGST Rules prior to its substitution by way of amendment on 26.12.2022 vide Notification No.26/2022-CT read as follows:- "Appeal to the Appellate Authority 108. (1) xxx (2) xxx (....

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....onsidered as the date of filing of appeal: Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgement, indicating the appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf, and the date of issue of the provisional acknowledgement shall be considered 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....

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....s of the same are provided in the agenda note. The Council agreed with the recommendation of the Law Committee." 9. In light of the same, it is clear that substitution was to provide clarity on the requirement of submission of certified copy of the order. If that were to be so, the substitution in order to clarify would have retrospective effect and accordingly, the substituted Rule ought to apply in the case of petitioner as well. 10. Accordingly, the order at Annexure-'A' dated 26.12.2023 is set aside and in light of the discussion made hereinabove, the date of filing that was to be taken note of is 03.06.2022 which is the date of acknowledgement of filing of the appeal and not 25.01.2023 which was the d....