GST UPDATE

Desk of CA. Praveen Sharma Series- 453 The limitation period to file an Appeal will start from the date of service of the manual order 1. GUJARAT HIGH COURT in the case of Britannia Industries Limited V/s Union of India. 2. The petitioners sought a writ of Mandamus or direction to the respondent to make available and upload the electronic copy of the OIO on the GST Portal for the purpose of filing an appeal in accordance with Section 107. 3. The common issue in all petitions i.e. were the petitioners prevented from filing their appeals through the electronic mode merely because the orders were not uploaded when it is undisputed that the petitioners otherwise were communicated the orders and had received the same manually. 4. The court observed that it has been held that Rule 108 prescribes that the appeal has to be filed electronically, but it nowhere prescribes that the same is to be filed only after the impugned order is uploaded on the GSTN Portal. The date of communication of the order by email was taken as the date of communication of the order for the purposes of limitation. In the petitions, the petitioners have filed the appeals only after the orders of recovery have been passed though being aware and being manually served with the orders, and therefore, merely because the orders were subsequently uploaded will not render or save their appeals from the same having been time-barred especially when recovery proceedings have already been done. Therefore, the prayers in the respective petitions are not accepted. Held that:- The Hon’ble High Court dismissed the petitions. Check Draft reply of GST Notice and Appeal format in our EdataBook Stay tuned and Save my number for any query +91-9871530610. CA. Praveen Sharma https://www.linkedin.com/in/capraveensh