M/S. Amarnath Enterprises vs. Assistant Commissioner, GST And Central Excise, Bolangir

Petitioner challenges order in original dated 26th April, 2024. On query from Court Mr. Ray, learned senior advocate appearing on behalf of petitioner submits, the order was not uploaded in the portal. As such, his client was prevented from preferring appeal, which is why he is before Order No.

Court. Furthermore, the order was not passed in prescribed form of GST DRC-07. 2. Mr. Satapathy, learned advocate, Senior Standing Counsel appears on behalf of the department and draws attention to section 107 in Odisha Goods and Services Tax Act, 2017. He demonstrates from sub-section(1) that appeal can be preferred against any decision or order, within three months from date on which said decision or order is communicated to such person. That impugned order in original was communicated to petitioner cannot be disputed. It stands disclosed in the writ petition. As such, there be no interference.

Mr. Ray, in reply draws attention to sub-rule (1) in rule 108 of Odisha Goods and Services Tax Rules, 2017. He submits, the requirement is for the appeal to be filed in form GST APL-01. He then draws attention to instruction circular dated 23rd November, 2023, paragraphs 4 and 5. The paragraphs are reproduced below. “4. It is highlighted that non-issuance of the summary of such notices/orders electronically on the portal is in clear violation of the explicit provisions of CGST Rules. Besides, serving/uploading the summary of notices/orders electronically on the portal not only makes the said notices/orders available electronically to the taxpayers on the portal, but also helps in keeping a track of such proceedings and consequential action in respect of recovery, appeal etc, subsequent to issuance of such notices/ orders. Accordingly, any deviation from this requirement under CGST Rules may adversely impact record keeping under GST. Further, such an action may also impact further proceedings of appeal and/ or recovery to be done seamlessly on the portal.

The proper officers are accordingly directed to ensure that summary of the notices issued under section 52 or section 73 or section 74 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 CGST Act are served, electronically on the portal in FORM GST DRC-01. Also, they should ensure that summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 or CGST Act is uploaded electronically on the portal in FORM GST DRC-07.”

We appreciate petitioner is aggrieved by impugned order in original. Alternative, efficacious, statutory remedy is available by appeal. The contention that revenue must act as per its own circular is not subject matter of the writ petition.

Petitioner will be entitled to exclusion of time spent in prosecuting the writ petition. It was presented on 29th August, 2024. Petitioner must