PRAMOD KUMAR TOMAR (PROP.M/S PARAMOUNT STEEL v. ASSISTANT COMMISSIONER MUNDKA DIVISION DELHI WEST, CENTRAL GOODS AND SERVICES TAX & ANR
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
PRAMOD KUMAR TOMAR (PROP.M/S PARAMOUNT STEEL
v.
ASSISTANT COMMISSIONER MUNDKA DIVISION DELHI WEST, CENTRAL GOODS AND SERVICES TAX & ANR
W.P.(C) 4401/2024 dated 26.04.2024
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Rule Number : Rule 108
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Ground of limitation – The petitioner challenged an order dated 18.10.2023 dismissing their appeal against an Order-in-Original from 12.08.2022, which rejected their refund claim on grounds of limitation – The appeal was filed online on 12.11.2022. On 29.08.2023, the petitioner submitted a physical copy of the Order-in-Original. The Appellate Authority deemed the appeal as filed on 29.08.2023, thus barring it by time – The petitioner argued that the Order-in-Original was uploaded online with the appeal on 12.11.2022, and under Rule 108(3), this should be the filing date – In the impugned order, the Appellate Authority had held that the appeal was liable to be filed before 11.11.2022 – Held that: Found that, the appellate authority findings were errorneous, as in terms of Section 12(2) of the Limitation Act, in computing the period of limitation, the day on which the judgment complained of was pronounced, is also to be excluded – Accordingly, petitioner was liable to file the appeal by 12.11.2022 – Further held that, the appeal was within time – Order dated 18.10.2023 was set aside – The appeal was restored and also directed the Appellate Authority to decide the appeal on merits in accordance with law – Disposed of.
Represented By:
Counsel for the Petitioner: Nitin Gulati, Advocate
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