Date of online appeal filing be considered as date of filing GST appeal for limitation

Kasturi & Sons Pvt. Ltd. Vs Additional Commissioner of GST & Central Excise (Appeals-1) (Madras High Court) Summary: The Madras High Court, in Kasturi & Sons Pvt. Ltd. vs Additional Commissioner of GST & Central Excise (Appeals-1) [W.P. No. 18642 of 2024], clarified that the date of online filing of a GST appeal is to be treated as the date of filing for limitation purposes. The petitioner, Kasturi & Sons Pvt. Ltd., filed an appeal online within the prescribed period after their refund application under Section 54 of the CGST Act was rejected. However, due to the delayed su...