GST Case Law Update: Madras High Court ruled that the requirement to file a self-certified copy of the order being appealed is only applicable if the order is not uploaded on the common portal

Case Name:

Sunbeam Generators Pvt. Ltd. Vs Additional Commissioner (Madras High Court) (W.P.No.16140 of 2024)


One-Sentence Summary

Madras High Court ruled that the requirement to file a self-certified copy of the order being appealed is only applicable if the order is not uploaded on the common portal, and that the date of online filing of the appeal is considered the date of filing, even if the hard copy is submitted later.


Summary

1. Appeal Filing Timeline:

  • The petitioner filed the appeal online on the GST portal on June 28, 2022, within the prescribed time limit of July 12, 2022.
  • However, the appeal was rejected because the hard copy was submitted on May 23, 2023.

2. Relevant GST Rules

According to Rule 108(3) of the Central Goods and Services Tax Rules, 2017:

  • If the order being appealed is uploaded on the common portal, the date of online filing is considered the date of appeal filing.
  • If the order is not uploaded, the appellant must submit a self-certified copy within 7 days, and the date of submitting that copy is considered the date of filing.

3. Court Ruling

  • The court set aside the impugned order, as the order being appealed was uploaded on the common portal.
  • The court ruled that the requirement to file a self-certified copy only applies if the order is not uploaded, which was not the case here.
  • Therefore, the date of online filing, June 28, 2022, should be considered the date of appeal filing.

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