TaxTMI 
TaxTMI 
2026 (1) TMI 49
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.... respondent No. 3 has rejected the appeal filed by the petitioner in Form GST APL-02 for the reason that the dealer has not submitted hardcopy as mandatory under Section 107 of the Jammu and Kashmir GST Act, 2017 (hereinafter to be referred to as 'GST Act'). 02. The petitioner, it is submitted, is engaged in providing tour related services by planning and organization of tours, arranging, transportation, accommodation facilities, meals and guide services and also assist in marketing the tourist destinations and tourism products. For providing these services, the petitioner has procured various inputs and input services, in respect of which it avails the eligible Input Tax Credit (ITC) as per the provisions of J&K GST Act. 03. The resp....
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.... as Annexure-II was uploaded by the petitioner on the GST portal. The petitioner had also received the provisional acknowledgement number after submission of the appeal. However, the appeal filed by the petitioner was rejected by respondent No. 3 by issuing Form GST APL-02 on 06.03.2023 on the ground that the petitioner had not submitted the hard copy of the appeal. 06. The contention of the petitioner is that the appeal against the order dated 02.06.2021 has been filed in Form GST APL-01 on 27.08.2021 in accordance with Section 107 of J&K GST Act read with Rule-108 of J&K GST Rules and there is no requirement of filing a hard copy of the appeal. The rejection of the appeal only on the ground of non-filing of the hard copy is unwarranted....
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....is Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. ........... (5) Every appeal under this Section shall be in such form and shall be verified in such manner as may be prescribed. 09. Rule-108 of J&K GST, being relevant, is reproduced as under: "108. Appeal to the Appellate Authority. (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as ma....
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....l be filed along with all the relevant documents either in Form GST APL-01 electronically or otherwise as may be notified by the Commissioner. 11. Thus, it is clearly envisaged by the rule that the appeal could be submitted electronically to the Appellate Authority. The only other method for filing the same would be as notified by the Commissioner, the respondents have failed to place on record any notification to this effect, which in any case would be in addition to the prescribed mode of filing the appeal electronically. Therefore, rejection of the appeal merely on the ground that hard copy of the appeal has not been filed is unsustainable. The respondents rather than rejecting the appeal on this technical ground could have granted ti....
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....ound of mere technicalities. The mode of electronic filing stands provided in the rules and, therefore, there was no infraction of the same. This apart, rules of procedure are of hand maiden of justice and, therefore, the appeal could not be dismissed on the ground of technicalities. 15. In Saraogi E-Ventures Private Limited & ors. vs. The Assistant Commissioner CGST & ors. reported as 2023 (78) GSTL 226 (Cal), the Hon'ble Calcutta High Court has set aside the order rejecting the appeal for no submitting certified copy of the order as the petitioner has filed appeal within limitation period on GST portal along with the copy of the order. The Hon'ble Court also observed that the appeal should not be rejected on the hyper-technical grounds....