E-filing of GST Appeals: No Requirement to Upload Self-Certified Copy u/r 108, rules Allahabad HC [Read Order]

The Allahabad High Court, in a recent ruling, has provided significant clarity on the electronic filing of appeals under Section 107 of the Central Goods and Services Tax Act, 2017, coupled with the provisions outlined in Rule 108 of the Central Goods and Services Tax Rules, 2017.

Section 107 of the CGST Act, 2017, serves as a recourse for individuals dissatisfied with any order issued under the Act. Rule 108, on the other hand, prescribes the process for filing such appeals, requiring submission in FORM GST APL-01 along with the necessary documents. Importantly, the rule permits electronic filing, a modern and efficient approach that aligns with digital advancements in administrative processes.

Rule 108 further delineates that the appeal, when submitted under Section 107, can be either electronic or in other formats as notified by the Commissioner. However, it introduces an interesting nuance regarding the filing of a self-certified copy of the order when the appealed order isn't uploaded on the common portal. In such cases, the rule mandates that a self-certified copy must be filed within seven days of the appeal submission in FORM GST APL-01. If this requirement is not met, the filing date of the appeal is deemed to be the appeal date.

The intricacies of this provision became apparent in a case where, under Section 107, the applicant's appeal was rejected by the Commissioner, CGST ( Appeals ), NOIDA. The rejection was based on the contention that the self-certified copy of the challenged order was not made available within the stipulated seven days of filing the appeal under the provisions of Rule 108.

In response, the applicant's counsel argued a nuanced interpretation, asserting that when a appeal is electronically filed under Rule 108 and uploaded on the common portal in FORM GST APL-01, a separate self-certified copy of the order is not necessary. This interpretation posited that the provision requiring the filing of a self-certified copy applied only when the appeal needed uploading on the common portal.

Justice Shekhar B. Saraf, presiding over the case, provided a thorough analysis in the court's ruling. The judge highlighted that upon reviewing the impugned order, it was evident that the appeal was electronically filed within the stipulated three-month period as per Section 107. Importantly, the judge emphasized a literal interpretation of the first proviso to Rule 108, concluding that the first and second provisos would not apply in this scenario.

Consequently, the Allahabad High Court set aside the Commissioner's order, instructing a de-novo hearing of the appeals and emphasizing the need for a reasoned order on merits.

To Read the full text of the Order CLICK HERE

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