Case Law Details
Reva Giant Implex LLP Vs Assistant Commissioner CGST Rohini Division & Anr (Delhi High Court)
In a recent case of Reva Giant Implex LLP Vs Assistant Commissioner CGST Rohini Division & Anr, the Delhi High Court addressed the issue of non-availability of digital data submitted online in the GST portal due to technical glitches. The court overturned an order rejecting a GST appeal, emphasizing the importance of fair consideration despite procedural challenges.
Detailed Analysis
The petitioner filed an application seeking a refund of Rs 8,37,487 on 18.05.2021, followed by a Show Cause Notice from the Assistant Commissioner dated 03.06.2021. Despite filing a reply on 14.06.2021, the Assistant Commissioner allowed a partial refund and rejected the remaining amount in an order dated 05.07.2021. Subsequently, the petitioner filed an appeal, which was rejected as time-barred.
The crux of the issue arose from discrepancies regarding the filing of the appeal. While the petitioner claimed to have filed the appeal electronically on 12.07.2021, the online portal did not reflect its submission. The petitioner contended that the appeal was indeed filed, supported by acknowledgment and relevant documentation. However, the appellate order deemed the appeal time-barred due to a failure to submit the certified copy of the original order within the stipulated timeframe.
During proceedings, the court directed the respondents to produce the digital file uploaded by the petitioner, revealing a systemic glitch preventing access to the digital data on the online portal. The court acknowledged the petitioner’s efforts to comply with submission requirements and emphasized the lack of evidence to dispute their claim.
Conclusion
In light of the technical challenges hindering access to digital data in the GST portal, the Delhi High Court set aside the order rejecting the GST appeal. The court underscored the need for a fair and thorough consideration of appeals, irrespective of procedural obstacles. The matter was remitted to the Appellate Authority for reconsideration on merits, emphasizing the importance of upholding procedural fairness and ensuring access to justice in tax-related disputes.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner impugns order dated 26.05.2023 whereby the appeal filed by the petitioner against order dated 05.07.2021 has been rejected being time-barred.
2. Petitioner on 18.05.2021 filed an application seeking refund of Rs 8,37,487/-. Pursuant to the said application, Petitioner was issued a Show Cause Notice dated 03.06.2021 seeking justification of the refund application. Petitioner filed a reply dated 14.06.2021 to the said Show Cause Notice.
3. Thereafter, the Assistant Commissioner, GST vide order dated 05.07.2021 allowed the refund of Rs 1,79,694.33/- and further rejected the refund claim of Rs. 6,57,792.67/-. Petitioner thereafter filed an appeal but the same has been rejected being time-barred.
4. Learned counsel for respondents submits that he has received instructions that the online portal does not show that any appeal was filed against the filing number. This is disputed by learned counsel for petitioner, who submits that petitioner had filed an appeal on 12.07.2021 at 12:50 PM and acknowledgment was issued to the petitioner in accordance with the rules.
5. She refers to page No. 30, which is the form GST APL-01 and an acknowledgment at page No. 31. She further refers to the impugned order dated 26.05.2023, particularly, paragraph 4.1, where in the Appellate Authority has held that the appeal was filed electronically on 12.07.2021 and the last date of filing of appeal was 04.10.2021.
6. Petitioner has been non-suited by the appellate order on the ground that certified copy of the order appealed against had to be submitted within seven days of the online submissions and since the certified copy was not filed within one week of the online submissions, the appeal was deemed to be barred by limitation.
7. Learned counsel for the petitioner submits that original order was filed along with online submissions.
8. This Court had directed the respondents on 21.02.2024 to produce the digital file that was uploaded by the petitioner at the time of making the online submissions.
9. Learned counsel for respondents submits that there is a glitch in the system and as per his instructions, the digital data of the online submissions is not available on the online portal of the department.
10. In view of the above submissions, we are of the view that there is no material on record to disbelieve the contention of the petitioner that the copy of the original order in appeal was annexed with the appeal paper book at the time of the online submissions.
11. In view of the above, the impugned order dated 26.05.2023 is set aside. The matter is remitted to the Appellate Authority to consider the appeal of the petitioner on merits in accordance with law.
12. Petition is disposed of in the above terms.
13. It is clarified that this Court has neither commented nor considered the contentions of the parties on merits and the Appellate Authority shall consider the case on merits in accordance with law.
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