Hitachi Energy India Ltd Vs State of Karnataka (Karnataka High Court)
Karnataka High Court held that date of electronic filing of appeal is to be taken as date of filing of an appeal. Thus, date of physical filing of an appeal cannot be taken as date of actual filing of an appeal.
Facts- Petitioner in all these petitions has called in question the validity of the impugned orders whereby the appeals filed u/s. 107(11) of the KGST/CGST Act, 2017 were dismissed on the ground that the appeals were filed beyond time and the delay was such that it would be beyond the time that was condonable u/s. 107(4) of the Act.
Conclusion-Held that the date of filing of the appeal physically cannot be taken to be the date of actual filing of the appeal. The appeal ought to have been filed within 3 months from the date of receipt of the order and taking note of the date on which the appeal was filed online which is to be taken to be the date of filing of the appeal, the appeal could be construed to have been filed in time.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
1. Petitioner in all these petitions has called in question the validity of the impugned orders whereby the appeals filed under Section 107(11) of the KGST/CGST Act, 2017 (‘the Act’ for brevity) were dismissed on the ground that the appeals were filed beyond time and the delay was such that it would be beyond the time that was condonable under Section 107(4) of the Act.
