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In GST Regime- Limitation Period to file Appeal begins when Order is Uploaded in GST Portal
Category: GST, Posted on: 22/05/2023
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Limitation Period to file Appeal begins when Order is Uploaded in GST Portal: Gujarat HC

In a major decision the Gujarat High Court ruled that the limitation period to file appeal begins when order is uploaded in the GST Portal.

Gujarat State Petronet Ltd, the petitioner is an undertaking of Government of Gujarat engaged in transportation of gas through pipeline, who filed a refund application for the refund of Integrated Goods and Services Tax (IGST) paid on supplies made to the Special Economic Zone (SEZ). The Assistant Commissioner examined the refund application and sanctioned certain amount as refund and certain amount was held to be inadmissible because of non-submission of endorsed invoices in respect of supplies made to ONGC Petro Additions Limited (OPAL) and further handed over physical copy of adjudication order to the petitioner.

The petitioner thereafter at various occasions approached the Adjudicating Authority for uploading the order on GST portal, however, the Adjudicating Authority was unable to do so due to certain technical issues. However, the Petitioner, without receiving electronic order filed appeal manually before the Commissioner (Appeals) against rejection of specified amount in the refund order

The advocate for the petitioner submitted that in absence of any other procedure notified for filing the appeal, the only course of preferring the appeal was to file it by electronic mode and in such circumstances as the order passed by the adjudicating authority was not uploaded, the appeal could not be filed within three months from the date of passing of the order.

The Standing Counsel submitted that the efforts made by the petitioner to file a revised refund application and the issue of technical glitches raised by it, cannot be the reason or the excuse for not filing the appeal within the stipulated time period.

The Two-Judge Bench of the Gujarat High Court comprising observed that “Though the physical copy of the adjudication order was handed over to the petitioner, the time period to file appeal would start only when the order is uploaded on the GST portal. Without the order being uploaded, the petitioner could not file the appeal.”

The Bench further expressed its view that merely because the petitioner has filed the appeal manually after exhausting all the efforts to ensure filing of the appeal in proper and legal manner, the impugned order rejecting such appeal on the ground of limitation is not sustainable as the petitioner cannot be penalised for lack of clarity of the provision when the new law is enacted.


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