2025 (10) TMI 250

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....nd Customs (CBIC), appears for respondents No.1 to 3 and 5. 2. Heard the learned counsel for the parties. 3. The appeal preferred by the petitioner against the order-in-original dated 08.12.2023 was rejected by the impugned order-in-appeal dated 18.10.2024 by respondent No.1 on grounds of delay of 23 days. The petitioner has taken a plea that the order-in-original was received on 15.12.2023. The summary of the order in DRC-07 was uploaded belatedly without showing the interest and penalty on 31.12.2023. The proprietor of the petitioner had suffered some medical issues as she is old aged. After recovery, she filed the appeal in Form GST APL-01 physically with 23 days delays, which according to the petitioner is condonable under Section....

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....n rule 26. (3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered 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 appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or ....

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....e of filing of FORM GST APL-01 and a final acknowledgement indicating appeal number shall be issued in FORM GST APL-02 by the appellate authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal. The second proviso thereto, further provides 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. The explanation thereto says that, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. 7. T....