Madras High Court
Tvl.Lakshmi Industries vs The Deputy Commissioner (St) on 2 December, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P. No.13337 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.12.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.13337 of 2024
Tvl.Lakshmi Industries,
Represented by its Proprietor,
Ravichandran,
No.191/3, Nageswara Rao, 1st Cross Street,
Vanagaram Road, Athipet,
Ambattur, Chennai-600 053. ... Petitioner
Vs.
1.The Deputy Commissioner (ST),
GST-Appeal, Chennai-1,
3rd Floor, C.T.Annexe Building,
No.1,Greams Road, Chennai-600 006.
2.The State Commercial Tax Officer,
Vanagaram Assessment Circle,
Vanagaram, Chennai. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India,
praying to issue a Writ of Certiorarified Mandamus calling for the records of the
1st Respondent in Rc.No.183/2024/A1 dated 14.03.2024 and quash the same and
direct the 1st Respondent to admit the appeal and dispose it on merits.
For Petitioner : Mr.P.Suresh Babu
For Respondents : Mr.V.Prashanth Kiran
Government Advocate
ORDER
https://www.mhc.tn.gov.in/judis 1/6 W.P. No.13337 of 2024 The present writ petition is filed challenging the order dated 14.03.2024 whereby the appeal filed by the petitioner against the order 26.05.2023 of the 2nd Respondent dated 26.05.2023, rejecting the petitioner's claim of refund on the premise that the appeal is filed after 8 months and 18 days and thus beyond the period prescribed under Section 107(4) of the Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act”).
2. It is submitted by the learned counsel for the petitioner that the petitioner has filed an appeal online under Section 107 of the Act on 28.07.2023 against the order of rejection of refund dated 26.05.2023, within the period of limitation. The learned counsel would also place reliance upon provisional acknowledgment for appeal dated 28.07.2023. It was further submitted that the impugned order treating the appeal as having been filed beyond the prescribed period of limitation, thus suffers from error apparent on the face of the record.
3. The learned counsel for the Respondents would submit that though the petitioner have uploaded the appeal on 28.07.2023, nevertheless the hard copy/ physical/ manual appeal was filed on 13.02.2024 and that has been taken to be the date of filing the appeal. Resultantly, the impugned order has been passed treating the appeal as having been filed after 8 months and 18 days, thus beyond https://www.mhc.tn.gov.in/judis 2/6 W.P. No.13337 of 2024 the statutory period of limitation.
4. The above submission is contrary to the proviso to Rule 108(2) of the GST Rules, which provides that the date of issue of provisional acknowledgment shall be considered as the date of filing of appeal. The same is extracted hereunder:
“Rule 108. Appeal to the Appellate Authority.-
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26.
....
Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self- certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:” (emphasis supplied)
5. From a reading of the above Rule, this Court is of the view that even if for some reason, the appeal is defective, once a provisional acknowledgment is issued then the date of filing would relate back to provisional acknowledgment i.e., 28.07.2023, in the present case which is well within the limitation under https://www.mhc.tn.gov.in/judis 3/6 W.P. No.13337 of 2024 Section 107(7) of the Act, and the same is not in dispute.
6. In view thereof, the impugned order dated 14.03.2024 is set aside. The 1st Respondent is directed to number the appeal and proceed to hear the appeal and pass orders in accordance with law needless to state after affording the petitioner a reasonable opportunity of hearing. The writ petition stands disposed of. No costs.
02.12.2024 Speaking (or) Non Speaking Order Index : Yes/ No Neutral Citation: Yes/No mka https://www.mhc.tn.gov.in/judis 4/6 W.P. No.13337 of 2024 To:
1.The Deputy Commissioner (ST), GST-Appeal, Chennai-1, 3rd Floor, C.T.Annexe Building, No.1,Greams Road, Chennai-600 006.
2.The State Commercial Tax Officer, Vanagaram Assessment Circle, Vanagaram, Chennai.
https://www.mhc.tn.gov.in/judis 5/6 W.P. No.13337 of 2024 MOHAMMED SHAFFIQ, J.
mka W.P. No.13337 of 2024 02.12.2024 https://www.mhc.tn.gov.in/judis 6/6