Timely Filed GST Appeal can’t Be Rejected for Non-Submission of Hard Copy of order

Indian Potash Limited Vs Deputy Commissioner (ST) (Madras High Court)

In the case of Indian Potash Limited v. Deputy Commissioner (ST), the Madras High Court addressed three writ petitions seeking direction for the acceptance of appeals filed by the petitioner concerning rejection orders for refund of Integrated Goods and Services Tax (IGST) on ocean freight. The key issue in contention was the procedural requirement under Rule 108(3) of the GST Rules, which mandates filing a hard copy of the impugned order within seven days of presenting the appeal.

The petitioner had filed

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