Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HC
Kapil Dhyani
3 Jan 2025 6:15 PM IST
The Delhi High Court has held that delay in filing certified copy of impugned order in an appeal preferred by Assessee under Section 107 of the Central Goods and Services Tax Act, 2017 would not render the appeal time-barred, if it was filed online within prescribed time. A division bench of Justices Prathiba M. Singh and Amit Sharma reasoned, “the condition to physically file...
The Delhi High Court has held that delay in filing certified copy of impugned order in an appeal preferred by Assessee under Section 107 of the Central Goods and Services Tax Act, 2017 would not render the appeal time-barred, if it was filed online within prescribed time.
A division bench of Justices Prathiba M. Singh and Amit Sharma reasoned,
“the condition to physically file the certified copy of the impugned decision/order is not mandatory…where the certified copy was submitted with a delay, may be condoned if the online filing was completed within the prescribed limitation period. Ultimately, what is to be borne in mind is the fact that online filing was within limitation…In most Courts and Tribunals, online filing and electronic filing is now prescribed mode and the Courts are moving towards technologically advance systems. It would be retrograde to opine that online filing, which was complete in all respects, including electronic copy of the order, is not valid filing.”
As per Section 107(1) and Section 107(4) of the CGST Act, the total period available to the Assessee for preferring an appeal is three months plus one month.
Further, Rule 108 of the CGST Rules, 2017 provides for the manner in which the Appeal to the Appellate Authority is to be filed. It provides for the appeal to be filed in FORM GST APL-1 along with the relevant documents either electronically or otherwise.
In the case at hand, the Petitioner- Chegg India Pvt. Ltd. was aggrieved by dismissal of its appeal (in connection with refund applications) on the grounds of being barred by limitation.
It contended that the Respondent-authority had considered the date of physical filing as the official filing date, disregarding the date of online filing, which was within the prescribed limitation period.
At the outset, the High Court noted that as per pre-amended Rule 108 of CGST Rules, the appeal could be filed either electronically or otherwise. Upon filing of the appeal, along with relevant documents, provisional acknowledgement was to be issued. Thereafter, under Rule 108(3) of CGST Rules, certified copy of the decision could be filed within seven days of the filing of the appeal, upon which the final acknowledgement indicating the appeal no. would be issued for all practical purposes.
Court further noted that subject to the condition that certified copy is filed within seven days, the date of issuance of provisional acknowledgement was the date of filing of the appeal. If the certified copy of the decision or order was filed after seven days, then the date of filing of the appeal would be the date of filing of the physical copy.
These rules were amended as on 26th December, 2022 and as per the amended Rule 108 of CGST Rules, the provisional acknowledgement was issued in the same manner as was being done in the pre-amendment. However, post amendment, the decision or order appealed could be uploaded on the common portal upon which the appeal number would be issued by the Appellate Authority.
Court noted that this date, when the order is uploaded on the common portal, was to be considered as the date of filing of the appeal. If the order was not uploaded on the common portal, the self-certified copy could be filed within seven days from the date of filing of the final form and final acknowledgement would be issued.
Subject to the condition that the self-certified copy is filed within seven days, the date of issuance of provisional acknowledgement was to be the date of filing of the appeal. If the self-certified copy was submitted after seven days, then the date on which self-certified copy was filed, would be the date of filing of the appeal.
A perusal of both the Rules, the Court said, reveals that either pre-amendment or post-amendment, the appeal could be filed electronically.
“The filing of the certified copy of the order or the self-certified copy of the order was for the purpose of ensuring that the copy of the order, which is filed, is of reliable nature,” Court said.
It added, “In the present case, the date of online filing in respect of all orders except order-in-appeal No. 132 are within the statutory period which is prescribed i.e., within 4 months. The delay is in the physical filing…Under such circumstances, merely because the physical submission of the appeal and the order was much later, when the online filing was within the prescribed time, cannot deprive the Petitioner of hearing on merits.”
Accordingly, appeals filed online within prescribed time were remitted back for hearing to the Appellate Authority.
Appearance: Mr. Yogendra Aldak, Mr. Agim Arora and Ms. Purvi Sinha, Advs. for Petitioner; Mr. Aditya Singla, SSC, CBIC, Mr. Ritwik Saha, Mr. Umang Mishra, Ms. Medha Navami, Mr. Sahil Parashar & Mr. Inderjeet, Advs. for Respondents
Case title: Chegg India Pvt Ltd v. UoI & Ors.
Case no.: W.P.(C) 1062/2024
