Jose Joseph vs. Assistant Commissioner Of Central Tax And Central Excise
Held
The Court held that the limitation period for filing an appeal does not begin until the impugned order is uploaded on the GST portal, especially when electronic filing is mandated. It set aside the Appellate Authority's orders and directed them to treat the appeals as filed within time and decide them on merits.
Facts
The petitioner's appeals against the partial rejection of unutilized input tax credit refund claims were dismissed by the Appellate Authority on grounds of limitation. The petitioner contended that the original orders were never uploaded to the GST web portal, preventing electronic filing, and thus the limitation period for appeal should not have commenced.
Key Issues
Whether the limitation period for filing an appeal under the CGST Act commences from the physical communication of the order or from its uploading on the GST portal, given the requirement for electronic filing.
Sections Cited
Section 107(1), Section 107(4), Rule 108(1)
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Heard together (2 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 17TH DAY OF DECEMBER 2021/ 26TH AGRAHAYANA, 1943 W P(C) NO. 8960 OF 2021 PETITIONER: JOSE JOSEPH, AGED 54 YEARS PROPRIETOR, M/S.RUBBER TECH, S.N. PURAM, CHERTHALA- 688 582 BY ADVS. SRI.A.KRISHNAN SHRI.R.UMASANKAR RESPONDENTS: 1 ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE ALAPPUZHA DIVISION, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE B.S.N.L. BHAVAN, EXCHANGE ROAD, ALAPPUZHA 688 001. 2 ADDITIONAL COMMISSIONER (APPEALS) OFFICE OF THE COMMISSIONER (APPEALS), CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI 682 016 3 THE UNION OF INDIA REP.BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, NEW DELHI 110 001. BY ADV KAVERY S THAMPI, SC SRI.P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.12.2021, ALONG WITH WP(C).8966/2021, 8977/2021 & 9052/2021, THE COURT ON 17.12.2021 DELIVERED THE FOLLOWING:
W.P.(C) No.8960/21 & Conn. Cases IN THE HIGH COURT
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