Learn about the recent ruling by the Allahabad High Court regarding application of self-certified copy of order in filing of appeals electronically under Section 107 of the CGST Act, 2017, and Rule 108 of the Rules, 2017
Requirement of Self-Certified copy of order in Appeals filed electronically u/s.107 of CGST Act: In a significant decision on 12 February 2024, the Allahabad High Court in case of Visible Alpha Solutions India Pvt Ltd vs Commissioner of CGST Appeals (W. T. No.83/2024), clarified that the provision requiring a self-certified copy of the order does not extend to petitions 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 CGST Act provides a remedy for individuals dissatisfied with any order passed under the Act. Rule 108 outlines the procedure for filing petitions under Section 107, specifying that they should be submitted in FORM GST APL-01 along with relevant documents, either electronically or otherwise as notified by the Commissioner.
Under Rule 108, if the order appealed against is not uploaded on the common portal, a self-certified copy must be filed within 7 days of submitting the petition in FORM GST APL-01. Failure to do so results in the petition filing date being considered as the appeal filing date.
The Court’s ruling came in response to a case where a petition was rejected by the Commissioner, CGST (Appeals), NOIDA, citing non-compliance with the self-certified copy requirement within the stipulated time.
The Court emphasized that if a petition is filed electronically as per Rule 108 and uploaded on the common portal in FORM GST APL-01, there is no obligation to file a self-certified copy of the order separately. This requirement applies only if the petition needs to be uploaded on the common portal.
Justice Shekhar B. Saraf, presiding over the bench, observed that the appeal was filed electronically within the permitted time frame of three months under Section 107. The provisions of Rule 108, including the first and second provisos, were found not applicable in this scenario.
Consequently, the Court set aside the Commissioner’s order and directed the respondent to reconsider the appeals afresh, providing reasoned judgments based on merits.
This ruling clarifies the procedural requirements for filing appeals electronically under the GST ACT, providing relief to taxpayers and ensuring fair adjudication of disputes.
To Access the Recent Ruling of Allahabad HC ” Failure in Replying SCN cannot Forfeit the Right to Personal Hearing” CLICK HERE
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