The Allahabad High Court ruled that the provision of a self-certified copy of the order does not apply to the petitions filed electronically under Section 107 of the Central Goods and Service Tax Act, 2017 read with Rule 108 of the Central Goods and Services Tax Rules, 2017.
Section 107 of the Central Goods and Services Tax Act, 2017 furnishes for remedy of petition to any person dissatisfied with any order passed under the Act. Rule 108 of the Central Goods and Services Tax Rules, 2017 furnishes that the petition under Section 107 should be filed in FORM GST APL-01, including with the pertinent documents, either electronically or otherwise as may be notified by the Commissioner.
The provision to rule 108 of the CGST rules furnishes that if an order appealed against does not get uploaded on the common portal then the self-certified copy of that should get filed within 7 days of filing a petition in FORM GST APL-01. Another provision furnishes that when the self-certified copy of an order appealed against does not get filed within 7 days of filing a petition in FORM GST APL-01, the filing date shall be acknowledged as the filing date of the appeal.
Under Section 107 of the Central Goods and Service Tax Act, 2017 the petition that the applicant filed was rejected via the Commissioner, CGST (Appeals), NOIDA on the basis that they were time-restricted since the self-certified copy of the order under the challenge was not available in 7 days of plea filing under the provision of rule 108 of the Central Goods and Services Tax Rules, 2017.
Applicants counsel furnished that if a petition is being filed electronically under Rule 108 of the CGST Rules and uploaded on the common portal in FORM GST APL-01, there is no need to file a self-certified copy of the order. It contended that the provision for filing the rule applied merely if the petition needed to be uploaded on the common portal.
The bench of Justice Shekhar B. Saraf ruled that
“Upon a perusal of the impugned order, it appears that the appeal was electronically filed within the time permitted, that is, three months as per Section 107 of the Central Goods and Services Tax Act, 2017. Furthermore, the first and second proviso to Rule 108 of the Rules would not apply, as is clear from the literal interpretation of the first proviso itself.”
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Setting aside the order of the Commissioner, CGST (Appeals), NOIDA, the Court rendered the respondent to hear the appeals de-novo and pass a reasoned order on merits.
| Case Title | Visible Alpha Solutions India Private Limited Vs Commissioner, CGST Appeals |
| Citation | Writ Tax No.83 of 2024 |
| Date | 12.02.2024 |
| For the Petitioner | Mohit Gupta |
| For the Respondents | Amit Mahajan |
| Allahabad High Court | Read Order |