Case Law Details
Reva Giant Implex LLP Vs Assistant Commissioner CGST Rohini Division & Anr (Delhi High Court)
In a recent case of Reva Giant Implex LLP Vs Assistant Commissioner CGST Rohini Division & Anr, the Delhi High Court addressed the issue of non-availability of digital data submitted online in the GST portal due to technical glitches. The court overturned an order rejecting a GST appeal, emphasizing the importance of fair consideration despite procedural challenges.
Detailed Analysis
The petitioner filed an application seeking a refund of Rs 8,37,487 on 18.05.2021, followed by a Show Cause Notice from the Assistant Commissioner dated 03.06.2021. Despite filing a reply on 14.06.2021, the Assistant Commissioner allowed a partial refund and rejected the remaining amount in an order dated 05.07.2021. Subsequently, the petitioner filed an appeal, which was rejected as time-barred.
The crux of the issue arose from discrepancies regarding the filing of the appeal. While the petitioner claimed to have filed the appeal electronically on 12.07.2021, the online portal did not reflect its submission. The petitioner contended that the appeal was indeed filed, supported by acknowledgment and relevant documentation. However, the appellate order deemed the appeal time-barred due to a failure to submit the certified copy of the original order within the stipulated timeframe.
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