Appeal before GSTAT – A Compendium
CS. Dr. M. Govindarajan presenting the compendium of appeal before GST Appellate Tribunal
Tag: gst appeals
Delay of 285 days in filing of Appeal Condoned in case where no hard copy of the order was served to the Assessee
The Hon’ble Madras High Court in the case of Tvl. Deepa Traders allowed the writ petition and thereby condoned the delay of 285 days in filing of appeal in case where the Order passed, though uploaded on GST Portal, but was not served physically.
High Court has power to condone delay in filing appeal
The Hon’ble Punjab & Haryana High Court in the case of Vasudeva Engineering held that provisions under Section 107 of the CGST Act are not condemnable to Limitation Act, 1963 and therefore, delay cannot be further condoned. However, High Court under Article 226 of the Constitution of India has powers to condone delay in filing appeal.
Date of rectification order relevant date for calculating limitation period for filing of appeal
The Hon’ble Madras High Court (Madurai Bench) in the case of M/s. SPK and Co disposed the writ petition thereby holding that the date of limitation for filing of appeal would start from the date of passing of rectification order.
LIC Challenges Rs 530-Crore GST Demand Order, Files Appeal With Maharashtra Authority
Life Insurance Corp. of India has filed an appeal with the GST Appellate Authority in Maharashtra against a goods and services tax demand order of Rs 530 crore, which includes interest and penalty, according to an exchange filing on Wednesday.
Date of online filing of appeal be considered as date of filing GST appeal for the purpose of limitation
The Hon’ble Madras High Court in the case of Kasturi & Sons (P.) Ltd. wherein the Hon’ble High Court taking into consideration Rule 108(3) of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) held that the date of online filing of appeal be considered as the date of filing GST appeal for the purpose of limitation.
GST appeals authority upholds demand notice of Rs 139 cr against Maruti Suzuki
Maruti Suzuki India (MSI) on Wednesday said a Haryana GST appeals authority has upheld a tax demand of Rs 139.3 crore against the company. “The Commissioner (Appeals) has passed an order for period July 2017 to August 2022 upholding the demand of Rs 1,393 million, in matter of tax liability under reverse charge basis on certain services,” MSI said in a regulatory filing.
Date of online filing is considered as the date of filing appeal when order appealed against uploaded on the common portal
The Hon’ble High Court of Madras in the case of Sunbeam Generators (P.) Ltd. remanded the matter for disposal on merits and allowed the writ petition. The Court held that the date of online filing is considered as the date of filing appeal when order appealed against uploaded on the common portal.
Appeal cannot be rejected due to technical defect
The Hon’ble Madras High Court in Indian Potash Ltd. held that non-production of hard copy of order is only technical defect and the appeal is required to be processed provided the appeal was filed within time.
Filing an appeal against demand order – Form GST APL-01 [Manual]
Step by step guidance on filing of an appeal against a demand is published by GSTN.