Inability to file GST Appeal due to non-communication of GST Order: Delhi HC directs to upload Order on GST Portal [Read Order]

The Delhi High Court directed to upload an order on Goods and Services Tax ( GST ) as the inability to file goods and services tax ( GST ) appeal due to non-communication of GST order. The Court viewed that a copy of an order obtained from the office of the respondents to file an appeal is not a valid service.

Simla Holdings, the Petitioner challenged the order affirming the demand against the Petitioner.  Counsel for the petitioner submitted that the petitioner is constrained to file an appeal for the reason that the order is not communicated to it. It was submitted that order is normally communicated by being uploaded on the common portal. The subject order has not been uploaded on the common portal.

He further submitted that since the petitioner is facing proceedings under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act of 2002, the office premises of the petitioner have been sealed and even a physical copy of the order has not been received by it if sent by the Department. He submitted that the copy annexed to the petition was obtained from the office of the respondents, however, to file an appeal, the same would not constitute a valid service.

A division bench comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja disposed of the petition directing the respondents to upload an order on the common portal. On said order being uploaded, it would be open to the petitioner to avail of the alternative remedy of filing an appeal under law.

Further held that for limitation, the date when the order is uploaded on the common portal shall be treated as the date of commencement of the period of limitation to file the appeal.

The Petitioner represented Mr Pradeep Singh Rawat, Mr Girish Chandr and Mr Vikramaditya Bhaskar. The Respondents were represented by Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Advocate.

To Read the full text of the Order CLICK HERE

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