Indian Potash Ltd. Vs Deputy Commissioner (ST) (Madras High Court)
The Hon’ble Madras High Court in Indian Potash Ltd. v. Deputy Commissioner (ST) [W. P. Nos. W.P. NOS. 12497, 12498, 12500 & 12501 OF 2024 of 2024 dated June 06, 2024] directed the adjudicating authority to entertain the appeal which was earlier rejected on non-submission of order copy by the assessee before the appellate authority.
Facts:
M/s. Indian Potash Ltd. (“the Petitioner”) filed IGST refund application pertaining to ocean freight, which was rejected by the adjudicating authority.
Aggrieved by the order the Petitioner filed an appeal before the first appellate authority, however, the Petitioner failed to submit the copy of order of the adjudicating authority which the assessee is required submit within seven days of presentation of the appeal before the adjudication authority as per Rule 108(3) of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”).
The appellate authority rejected the appeal on the ground that the Petitioner had not complied with Rule 108(3) of the CGST Rules.
Aggrieved by the order of the appellate authority the Petitioner filed the writ petition, contending that Rule 108 of the CGST Rules, is a purely procedural requirement, therefore the appeal should not be dismissed provided it is filed on time, which in the present case, is filed within the prescribed time limit.
