Case Law Details
Hitachi Energy India Limited Vs State of Karnataka (Karnataka High Court)
Amended Rule 108(3): Appeal file date would be date of online submission of acknowledgment
In the case of Hitachi Energy India Limited Vs State of Karnataka, the Karnataka High Court addressed the issue of timely filing of appeals under the CGST Act, particularly in light of amendments to Rule 108(3) of the CGST Rules, 2017.
Hitachi Energy India Limited filed an appeal against the rejection of a refund order dated 03.03.2022, which was communicated to them on the same day. The appeal was filed online through the GST common portal on 03.06.2022 using Form GST-APL-01. According to Section 107(1) of the CGST Act, such appeals must be filed within three months from the date of communication of the decision or order.
Under Rule 108(3) of the CGST Rules, 2017, prior to its amendment, the date of filing of an appeal was contingent upon the submission of a certified copy of the decision or order appealed against. If this copy was submitted after seven days from the filing of Form GST APL-01, the date of filing would be considered as the date of submission of such copy.
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