Mere Failure to upload order copy on GSTN portal cannot prevent time-barred appeal

Britannia Industries Limited Vs Union of India (Gujarat High Court) In a significant ruling, the Gujarat High Court in Britannia Industries Limited v. Union of India a [Special Civil Application No. 14867 of 2022 dated August 07, 2023] has clarified the parameters around the filing of appeals related to GST refunds. The Court emphasized that failure to upload an order copy on the GSTN portal cannot be the sole reason to prevent a time-barred appeal, especially when the order has been manually received by the assessee. Facts: M/s. Britannia Industries Limited (“the Petitioner”) is a Public ...