Enkay Polymers Vs State of U.P. And 2 Others (Allahabad High Court)
In the case of Enkay Polymers vs State Of U.P. And 2 Others, the Allahabad High Court addressed a key procedural issue concerning the submission of certified copies in GST appeals. The petitioner, Enkay Polymers, filed a writ petition under Article 226 of the Constitution of India, challenging an order dated July 03, 2023, passed by the Additional Commissioner, Grade-2 (Appeal)-IV, State Tax Ghaziabad. The order rejected the petitioner’s appeal on the grounds that it was time-barred because the self-certified copy of the decision or order was not submitted within the required time frame as stipulated by Rule 108 of the Central Goods and Services Tax (CGST) Rules, 2017.
The petitioner argued that under Rule 108, when an appeal is filed electronically via the common portal in FORM GST APL-01, there is no requirement to submit a self-certified copy of the decision. This requirement only applies if the appeal is not uploaded on the common portal. Rule 108 provides that an appeal must be filed in FORM GST APL-01 along with relevant documents, either electronically or otherwise as notified. The rule also specifies that if the decision appealed against is uploaded on the common portal, a final acknowledgment indicating the appeal number shall be issued, and the date of the provisional acknowledgment will be considered as the date of filing the appeal. If the decision is not uploaded on the common portal, the appellant must submit a self-certified copy within seven days of filing FORM GST APL-01.
