Date of Online Filing of Appeal is Date of Filing Appeal: Karnataka HC remands GST Appeal to Appellate Authority [Read Order]

Justice Sunil Dutty Yadav of the single bench of the Karnataka High Court observed that the date of online filing of an appeal is considered the date of filing the appeal, thus remanding a GST appeal to the Appellate Authority.

The petitioner in all these petitions has challenged the validity of the impugned orders, whereby the appeals filed under Section 107(11) of the KGST/CGST Act, 2017 were dismissed on the grounds that the appeals were filed beyond the allowable time, with the delay being such that it exceeded the period condonable under Section 107(4) of the KGST / CGST Act.

Mr. Ravi Raghavan representing the petitioner submitted that all these writ petitions should be disposed off taking note of the law laid down in W.P.No. 14881/2024 as the question of starting point of limitation has been held to be date of acknowledgement issued through online filing and the date taken by the authority of physical filing ought to be discarded.

The court observed that the petitioner has sought for issuance of writ of certiorari to set aside the impugned order at Annexure-'A' dated 26.12.2023, whereby the appeal filed under Section 107(11) of the KGST/CGST Act, 2017 was dismissed on the ground that the appeal was filed beyond time and the delay was such that it would be beyond the time that was condonable under Section 107(4) of the KGST / CGST Act.

Further the appeal ought to have been filed within 3 months from the date of receipt of the order and taking note of the date on which the appeal was filed online which is to be taken to be the date of filing of the appeal, the appeal could be construed to have been filed in time.

The present appeals having been filed in time, the orders of the Appellate Authority at Annexure-A in all the writ petitions are set aside and the matter was remitted to the appellate authority for fresh adjudication on the merits of the matter.

Accordingly, the petitions are disposed of. Petitioner was directed to appear before the Appellate Authority on 08.07.2024.

To Read the full text of the Order CLICK HERE

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