GST Library

Login | Register

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Fees Manager

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Videos

About Us

Contact Us

Our Services


GST e-books

GST Domains Sale

TaxReply India Pvt Ltd
  AA
हिंदी में सुने और समझे

Mere non submission of self certified copy of order should not be a ground to  dismiss taxpayer's appeal: High Court

Petitioner:

Petitioner is aggrieved by the order rejecting his appeal on the ground that the same were time barred, as the self-certified copy of the decision or order was not made available within time as per proviso to Rule 108 of the CGST Rules, 2017.

Petitioner referred Rule 108 of the Rules to indicate that when the appeal is filed electronically and uploaded on the common portal in FORM GST APL-01, there is no requirement to file self-certified copy of the decision. Both the proviso to Rule 108 of the Rules apply only in the case when the appeal is not uploaded on common portal.

High Court:

Various High Courts have held that when an assessee files a memo of appeal in the GST Portal, non submission of certified copy would be treated as mere technical defect and the appeal should not be dismissed on the sole ground of non submission of certified copy within time. The Orissa High Court in a similar case also held as follows:

"6.13 On the altar of default in compliance of such a procedural requirement, merit of the matter in appeal should not have been sacrificed. Since the petitioner has enclosed the copy of impugned order as made available to it in the GST portal while filing Memo of Appeal, non-submission of certified copy, as has rightly been conceded by the Additional Standing Counsel appearing on behalf of CT&GST Organisation, is to be treated as mere technical defect."

Furthermore, the High Court of Madras in the similar case held as follows: "5. In the aforesaid decision of the Orissa High Court also, the petitioner assessee had filed an appeal under Se.......
  Login to read more...


:

Rejection of Appeal

:

Appeal

Best-in-class
Digital GST Library
Plan starts from
₹ 5,000/-
(For 1 Year)
Checkout all Plans
Unlimited access for
365 Days
✓ Subscribe Now
Author:

TaxReply


May 29, 2024


Post your comment here !

Login to Comment


Other Important GST Updates


  Read more GST updates...

10
Feb
S
M
T
W
T
F
S
10 Feb

☑ Monthly | GSTR-7

GSTR-7 for the m/o Jan 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Jan 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Feb

☑ Monthly | GSTR-1

GSTR-1 for the m/o Jan 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Feb

☑ Monthly | GSTR-11

GSTR-11 for the m/o Jan 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).