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 appellate authority as the hard copy of the appeal was submitted only on 2nd August 2023. The petitioner argued that the online submission was valid and within the deadline, as per Rule 108 of the GST Rules. The court observed that since the original order was uploaded on the GST portal, the online filing was sufficient, and the delay in submitting the hard copy was a procedural issue. The Madras High Court set aside the appellate order and directed the authority to process the appeal in accordance with the law. The case was disposed of without costs.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
