2024 (10) TMI 1446

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....ner against the impugned order dated 11.03.2024 (Annexure P/1) passed by the respondent No.2 arising out of the order dated 16.08.2021 (Annexure P/2) passed by the respondent No.3 whereby the respondent No.2 has dismissed the appeal filed by the petitioner under Section 107 of the Central Goods and Service Tax Act, 2017 (in short, the Act, 2017) on the ground that the appeal has not been filed within the limitation period. 2. Brief facts of the case are that, the petitioner is a proprietor of M/s Vinod Agarwal who was allotted various works from the government contract by the authority. He filed his return-1 and 3B as per the law for the period of 01.04.2019 to 31.03.2020. On 24.11.2020 the respondent authorities have issued notice under....

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....e entertained after its limitation period. 5. Learned counsel for the petitioner would submit that the order dated 16.08.2021 has been challenged by the petitioner by filing appeal through online mode on 30.09.2021 which was well within time. At the time of hearing of appeal, the provisions for submitting the hard copy of impugned order within 7 days was already relaxed vide notification dated 26.12.2022 issued by the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs), Govt. of India. Therefore, dismissal of his appeal on technical ground that hard copy of impugned order was filed along with appeal is erroneous. The appellate authority should have considered the appeal well within time as the same ha....

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....ner, and a provisional acknowledgment 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 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 th....

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....t of Rule 108(3) of the Rules, 2017 has also been considered by the Gujrat High Court in Otsuka Pharmaceuticals India Pvt. Ltd. Vs. Union of India in R/Special Civil application No.13209, 132010, 13212,13213 and 13215 of 2023 vide its order dated 27.03.2024 and also by the Karnataka High Court in the matter of M/s Hitachi Energy India Pvt. Ltd. and another Vs. State of Karnataka and Others in Writ Petition No.14881 of 2024 (T-RES) vide order dated 19.06.2024. 11. Since on the date of passing of the order dated 11.03.2024, the notification already came into force from 26.12.2022 and it is found that it is clarificatory in nature with retrospective effect on the provisions of Rule 108(3) of the Rules, 2017, the impugned order passed b....