Case: Visible Alpha Solutions India Private Limited Vs Commissioner (Allahabad High Court) (Writ Tax No. 83 of 2024)
The hon’ble high court deliberated on the applicability of Rule 108 of the GST Rules. The court noted that the Rule 108 shall apply only in limited cases as are being mentioned in the second proviso to the rule 108. Proviso to the rule states that the rule shall apply only in the cases wherein the decision or order appealed against are not uploaded on common portal.
Facts
- The taxpayer is aggrieved by the order dated October 18, 2023 passed by the Commissioner, CGST (Appeals), NOIDA rejecting the two appeals filed by the taxpayer.
- The grounds of rejection being that the same were time barred, as the self-certified copy of the decision or order was not made available within time as per proviso to Rule 108 of the Central Goods and Services Tax Rules, 2017
- The Learned counsel appearing on behalf of the taxpayer referred to Rule 108 of the Rules to indicate that when the appeal is filed electronically and uploaded on the common portal in FORM GST APL-01, there is no requirement to file self-certified copy of the decision.
- “……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 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:
- 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 GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal…..”
Held
- The appeal was electronically filed within the time permitted, that is, three months as per Section 107 of the Central Goods and Services Tax Act, 2017.
- Furthermore, the first and second proviso to Rule 108 of the Rules would not apply, as is clear from the literal interpretation of the first proviso itself.
- The impugned order dated October 18, 2023 is quashed and set aside with a direction upon the appellate authority to hear the appeals filed by the petitioner and pass a reasoned order on merits within a period of three months from date.
The aforementioned ruling by the hon’ble high court addressed upon the controversial requirement being raised by the departmental officers for submission of certified copies of order, being appealed against, every time an appeal is filed electronically.