Palaniyand Sharavanan Proprietor Vs Deputy Commissioner (ST) (Madras High Court)
The Madras High Court addressed a dispute regarding the filing date of a GST appeal in the case of Palaniyand Sharavanan Proprietor v. Deputy Commissioner (ST). The petitioner challenged the rejection of their appeal by the Deputy Commissioner (ST), GST-Appeal, which was deemed time-barred under Section 107(4) of the GST Act. The petitioner submitted the appeal online on August 23, 2024, but the authority considered the manual submission date of September 18, 2024, as the actual filing date. Since the appeal should have been filed by July 26, 2024, and an extension of one month was allowed, the physical submission fell outside the permissible period, leading to its rejection.
The High Court examined Rule 108(2) of the GST Rules, which states that once a provisional acknowledgment is issued, the filing date should be considered as the date of online submission. Since the petitioner’s online appeal submission on August 23, 2024, was acknowledged, it was within the extended limitation period. The Court ruled that the rejection was incorrect and directed the first appellate authority to number and hear the appeal, ensuring a fair opportunity for the petitioner. The writ petition was thus disposed of, and the connected miscellaneous petition was closed.
