The Gujarat High Court in its ruling addressed the issue of rejection of GST appeals due to non or delayed submission of certified copies of uploaded orders. The matter comprises Otsuka Pharmaceutical India Pvt. Ltd., a company engaged in the manufacture and export of pharmaceutical products, registered under the GST Act.
On the GST portal, the applicant had applied for a refund within the said time duration. But post obtaining an SCN and the subsequent denial of a portion of the claim of the refund via the adjudicating authority, via online mode the applicant has petitioned under section 107 of the CGST Act. Even after providing the certified copies of the order in original at the time of the process of the plea, the appellate authority deny the petition quoting a delay ranging from 71 to 106 days.
In rule 108(3) of the Central Goods & Service Tax Rules, 2017 the dispute lies which obligated the submission of the certified copies of the orders petitioned against within 7 days of furnishing the plea. The appellate authority laid on the same rule to deny the petition.
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Rule 108(3) is not applicable in their matter the application stated, as they proceed with the online petition based on the uploaded order-in-original, and therefore the submission date of the certified copy must not be regarded as the filing date of the appeal.
The minutes of the 48th Meeting of the GST Council have been analyzed by the High Court and ruled dated 17th December 2022 which discussed the revisions in rules 108 and 109. Such revisions stated that when an against-appealed order gets uploaded on the common portal then there is no need to furnish a certified copy through the appellant since the appellate authority may view the order online.
The High Court on such considerations ruled that the denials of the appeals only based on the late submission of the certified copies were unjustified. It remarked that from 26th December 2022, the clarificatory revision to rule 108(3) has a retrospective effect, directing the impugned order as outdated.
The impugned order has been quashed by the High Court and remanded the case back to the appellate authority for the new consideration on merits, stressing the requirement for a proper hearing for the applicant.
The court does not get into the insights of the merits of the matter, leaving the same to be decided via the appellate authority within the said time duration.
In conclusion, the ruling acts as an influential clarification for the submission of the certified copies in GST appeals, ensuring procedural righteousness and obedience to statutory provisions.
| Case Title | Otsuka Pharmaceutical India Pvt. Ltd. Versus Union of India & Ors. |
| Citation | R/Special Civil Application No. 13209 of 2023 |
| Date | 27.03.2024 |
| Appearance | Uchit N Sheth(7336) for the Petitioner(s) No. 1 |
| For the Respondent | Mr Siddharth H Dave(5306) for the Respondent(s) No. 2,3,4 |
| Gujarat High Court | Read Order |
