Jose Joseph vs. Assistant Commissioner Of Central Tax And Central Excise
Held
The High Court held that the period of limitation for filing an appeal does not commence until the impugned order is uploaded on the GST portal, as electronic filing is mandated. The petitioner cannot be penalized for the department's failure to upload the order. Consequently, the manually filed appeals must be treated as filed within time.
Facts
The petitioner's claim for refund of unutilized input tax credit was partly rejected by the assessing authority. The petitioner alleged that these orders were not uploaded on the GST portal, preventing electronic appeal filing. His subsequent manual appeals were rejected by the Appellate Authority solely on the ground of being time-barred.
Key Issues
Whether the limitation period for filing a GST appeal begins from the physical communication of the order or its upload on the GST portal. Whether an appeal rejected for limitation is sustainable when the department failed to upload the impugned order 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.S.MANU, 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 OF KERA
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