Neospark Drugs and Chemicals Private Limited Vs Additional Commissioner of Central Tax (Andhra Pradesh High Court)
In the case of Neospark Drugs and Chemicals Private Limited vs. Additional Commissioner of Central Tax, the petitioner challenged the rejection of their appeal against an assessment order by the Additional Commissioner of Central Tax (GST-Appeals). The rejection was based on the grounds of filing the appeal beyond the condonable period.
The petitioner had filed their appeal online on 26.09.2022, referencing the particulars of the assessment order dated 20.07.2022, which was already available on the official website. However, physical copies of the appeal were received by the office of the 1st respondent only on 24.04.2023, beyond the prescribed period. The 1st respondent rejected the appeal citing this delay.
The petitioner argued that by filing the appeal electronically and referencing the assessment order already available online, they had substantially complied with the requirement of filing the appeal. They contended that as per Rule 108, an appeal could be filed either electronically or otherwise, and since they had referenced the assessment order in the electronic filing, it should have been considered as filed within time.
On the other hand, the respondents argued that the petitioner had not produced an online certified copy as mandated, but only mentioned the date of the assessment order, which did not fulfill the conditions. They asserted that filing physical copies of the appeal and the assessment order on 24.04.2023 was beyond the condonable period, justifying the rejection of the appeal.
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