Delhi HC Overturns Order Denying GST Appeal Due to Errors When Submitting Data on Portal

The Delhi High Court observed the non-availability of digital data submitted online in the GST portal because of technical glitches and set aside the order rejecting the GST appeal. No material on record to doubt the contention of the applicant that the copy of the original order in the appeal was annexed with the appeal paper book at the time of the online submissions.

The Petitioner, M/S Reva Giant Implex LLP filed an application asking for the refund of Rs 8,37,487/-. Under the said application, the applicant was issued a Show Cause Notice on 03.06.2021 asking for the justification of the refund application.

The Assistant Commissioner, GST vide order authorized the refund of Rs 1,79,694.33/- and rejected the refund claim of Rs. 6,57,792.67. The applicant subsequently filed a petition but it has been rejected being time restricted.

Respondent’s counsel furnished that he has obtained the guidelines that the online portal does not specify that any petition was filed against the filing number. The petitioner’s counsel disputed the same and furnished that the applicant submitted a petition dated 12.07.2021 at 12:50 PM and acknowledgement was issued to the petitioner via the rules.

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It was contended that the Appellate Authority said that the petition was filed electronically dated 12.07.2021 and the due date of filing of the petition was 04.10.2021. Petitioner has been non-suited by the appellate order on the foundation that a certified copy of the order petitioned against is obligated to be submitted within 7 days of the online submissions and as the certified copy was not filed within 1 week of the online submissions, the petition was supposed to be barred by limitation.

Applicants counsel furnished that the original order was furnished including the online submissions. The same court asked the respondents to produce the digital file dated 21.02.2024 that was uploaded by the applicant during the online submissions.

The respondent’s counsel furnished that there is an issue in the system, and according to the norms, the digital data of the online submissions is not present on the department’s online GST portal.

No material on record to doubt the opinion of the petitioner that the copy of the original order in the appeal was annexed with the appeal paper book during online submissions, the court of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja witnessed.

The order was set aside by the court and remitted the case to the appellate authority to regard the applicant’s petition on the merits under the law.