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GST update No 313 on rejection of E-appeal filed timely for non-submission of certified order

GST update No 313 on rejection of E-appeal filed timely for non-submission of certified order
It is well established that the concept of E-filing of appeal is acting as both roadblock and added advantage for the assessee at the same time. However, owing to the differences in information technology and continuation of past practices of taxpayers regarding making submissions in physical copies, the hardships faced by taxpayers always has an upper hand. Recently, one such case was reported before Karnataka High Court in the case of G.G. AGENCIES GIRIJESHWAR RICE MILL V/S STATE OF KARNATAKA & ORS. The decision imparted in this case is subject matter of discussion of our present update.
The petitioner sought various reliefs such as Writ of Certiorari, Writ of Mandamus etc. Referring to Memorandum of Petition, the petitioner filed an appeal as on 30.03.2019 within the prescribed time as per Section 107 of CGST Act, 2017. It was submitted that the appeal was filed electronically within prescribed time as on 30.03.2019 which was evidenced by acknowledgement in this respect. The same was also intimated to the departmental officers as well vide letter dated 12.10.2021. It was argued by the petitioner that the appeal was rejected on invalid grounds of non-submission of certified copy of order and therefore, liable to be set aside. Furthermore, no opportunity of hearing was provided which is a complete violation of natural justice.
The counsel of respondent dismissed the appeal on grounds that the appeal is time barred and there is no merit in the present appeal.
The Court stated that on perusal of Memorandum of Appeal and acknowledgement produced by the petitioner, it is crystal clear that that the appeal is preferred as on 30.03.2019 i.e. within the time since the date of impugned order is 02.02.2019. Consequently, it is factually incorrect and contrary to materials on record.Further, neither sufficient nor reasonable opportunity of hearing was provided to the assessee thereby resulting into violation of principles of natural justice. Hence, the case was remitted back to the adjudicating authority to reconsider the submissions of the assessee in accordance with provisions of law. The reliance was placed on following in this respect:
• Shree Jagannath Traders Vs. Commr. of State Tax Odisha, Cuttak – 2022 (58) G.S.T.L. 160 (Ori.)
• M/s. Atlas PVC Pipes Ltd. Vs. State of Odisha and others – 2022-TIOL-957-HC-Orissa-GST
• Sri. Lakshmi Venkateshwara General Merchants and Commission Agents Vs. State of Andhra Pradesh – 2021 (51) G.S.T.L.8 (A.P.)
• Sri. Siddhi Kalko Bhagavan Stone Crusher Vs. Assistant Commissioner of Service Tax, Vizianagaram – 2020 (42) G.S.T.L.328 (A.P.)
• Ali Cotton Mill Vs. Appellate Joint Commissioner (ST) – 2022 (56) G.S.T.L. 270 (A.P.)
It was further stated that as long as the appeal is preferred electronically within time, merely because of delay in the submission of certified copy physically, it cannot be concluded that appeal was filed beyond the prescribed time. Presently, online appeal was filed as on 30.03.2019, within time and therefore, the impugned order is liable to be set aside.
The above decision is a favourable decision wherein once again it is stated that substantial benefits cannot be denied merely because of procedural lapses. It is worth mentioning over here that filing of appeal is a statutory right of the assessee which cannot be denied on basis of illogical arguments. The revenue authorities ought to follow the favourable judicial pronouncements on the issue so that unnecessary litigations can be avoided.
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