Online Filing Date Recognized as GST Appeal Filing Date Despite Late Hard Copy Submission

Kasturi & Sons Pvt. Ltd. Vs Additional Commissioner of GST & Central Excise (Appeals-1) (Madras High Court) In Kasturi & Sons Pvt. Ltd. vs Additional Commissioner of GST & Central Excise (Appeals-1), the petitioner challenged an appellate order rejecting their refund appeal due to a procedural delay. The petitioner had applied for a GST refund under Section 54 of the GST Act, but the application was rejected on 30th August 2022. They filed an appeal online on 31st October 2022, within the prescribed time limit of 28th November 2022. However, the appeal was dismissed by the appe...