Rule 108 CGST Rules | Self-Certified Copy Of Order Under Challenge Not Required For Appeals Filed Electronically: Allahabad High Court

The Allahabad High Court has held that requirement of self-certified copy of order is not applicable to the appeals filed electronically under Section 107 of the Central Goods and Service Tax Act, 2017 read with Rule 108 of the Central Goods and Services Tax Rules, 2017.

Section 107 of the Central Goods and Services Tax Act, 2017 provides for remedy of appeal to any person aggrieved by any order passed under the Act. Rule 108 of the Central Goods and Services Tax Rules, 2017 provides that the appeal under Section 107 must be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.

The proviso to Rule 108 of CGST Rules provides that where order appealed against is not uploaded on the common portal, a self-certified copy of the same must be filed within seven days of filing the appeal in FORM GST APL-01. The Second proviso provides that if the self-certified copy of the order appealed against is not filed within seven days of filing the appeal in FORM GST APL-01, the date of filing it will be considered as the date of filing of the appeal.

Appeals filed by the petitioner under Section 107 of the Central Goods and Service Tax Act, 2017 was rejected by Commissioner, CGST (Appeals), NOIDA on grounds that they were time barred, as the self-certified copy of the order under challenge was not made available within seven days of filing the appeal as per proviso to Rule 108 of the Central Goods and Services Tax Rules, 2017.

Counsel for petitioner submitted that when an appeal is filed electronically under Rule 108 of the CGST Rules and uploaded on the common portal in FORM GST APL-01, there is no requirement to file self-certified copy of the order. It was argued that the proviso to the Rule apply only when the appeal in not uploaded on the common portal.

The bench of Justice Shekhar B. Saraf held that

“Upon a perusal of the impugned order, it clearly appears that the appeal was electronically filed within the time permitted, that is, three months as per Section 107 of the Central Goods and Services Tax Act, 2017. Furthermore, the first and second proviso to Rule 108 of the Rules would not apply, as is clear from the literal interpretation of the first proviso itself.”

Setting aside the order of the Commissioner, CGST (Appeals), NOIDA, the Court directed the respondent to hear the appeals de-novo and pass a reasoned order on merits.

Case Title: Visible Alpha Solutions India Private Limited vs. Commissioner, CGST Appeals, Noida And Another 2024 LiveLaw (AB) 97 [Writ Tax No. 83 of 2024]

Case citation: 2024 LiveLaw (AB) 97

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