Mere Failure to upload order copy on GSTN portal cannot prevent time-barred appeal

Britannia Industries Limited Vs Union of India (Gujarat High Court)

In a significant ruling, the Gujarat High Court in Britannia Industries Limited v. Union of India a [Special Civil Application No. 14867 of 2022 dated August 07, 2023] has clarified the parameters around the filing of appeals related to GST refunds. The Court emphasized that failure to upload an order copy on the GSTN portal cannot be the sole reason to prevent a time-barred appeal, especially when the order has been manually received by the assessee.

Facts:

M/s. Britannia Industries Limited (“the Petitioner”) is a Public Limited Company engaged in the manufacture of food products such as biscuits, bread, rusk etc.

The manufacturing unit of the Petitioner is situated in Kandla Special Economic Zone and which is solely an export unit, due to which the Petitioner has accumulated Input Tax Credit (“ITC”) distributed by the Input Service Distributor.

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