Lawgics – Judgment No. 199
Synopsis: Rejection of appeal on ground that appeal was not filed electronically under Rule 108 of CGST Rules, 2017 is invalid in case of non availability of order–in–original on GST portal and Appeal being filed manually.
Tag: rule 108 of cgst rules
Date of online acknowledgement of appeal filed be considered as the date of filing appeal
The Hon’ble Karnataka High Court in the case of Hitachi Energy India Ltd. allowed the writ petition and further affirmed that the date of provisional acknowledgment for appeal filed would be considered as the date of filing appeal for the purpose of limitation.
Appeal cannot be rejected on the procedural lapse of non-submission of order
The Hon’ble Madras High Court in Indian Potash Ltd. directed the adjudicating authority to entertain the appeal which was earlier rejected on non-submission of order copy by the assessee before the appellate authority.