𝐇𝐢𝐠𝐡 𝐂𝐨𝐮𝐫𝐭 𝐨𝐛𝐬𝐞𝐫𝐯𝐚𝐭𝐢𝐨𝐧𝐬:
- The period of limitation will start to run only when the order is uploaded in the web portal and not when the order is received in the physical form by the petitioner.
- There was a failure on the part of the respondents to upload the order. Petitioner cannot be mulcted with the responsibility of preferring appeals within the time period stipulated.
- Where the mode of appeal prescribed by rules is only the electronic mode, 𝐭𝐡𝐞 𝐭𝐢𝐦𝐞 𝐥𝐢𝐦𝐢𝐭 𝐨𝐟 𝐭𝐡𝐫𝐞𝐞 𝐦𝐨𝐧𝐭𝐡𝐬 𝐜𝐚𝐧 𝐬𝐭𝐚𝐫𝐭 𝐨𝐧𝐥𝐲 𝐰𝐡𝐞𝐧 𝐭𝐡𝐞 𝐩𝐞𝐭𝐢𝐭𝐢𝐨𝐧𝐞𝐫 𝐡𝐚𝐝 𝐭𝐡𝐞 𝐨𝐩𝐩𝐨𝐫𝐭𝐮𝐧𝐢𝐭𝐲 𝐭𝐨 𝐟𝐢𝐥𝐞 𝐭𝐡𝐞 𝐚𝐩𝐩𝐞𝐚𝐥 𝐢𝐧 𝐭𝐡𝐞 𝐞𝐥𝐞𝐜𝐭𝐫𝐨𝐧𝐢𝐜 𝐦𝐨𝐝𝐞.
𝐎𝐮𝐫 𝐑𝐞𝐦𝐚𝐫𝐤𝐬
- This issue has cropped up in many jurisdictions; in the beginning with the refusal to accept appeal filed manually – though the functionality to issue the order on GSTN portal was not activated, and now again with the manual filing of appeal when the officer does not upload the order.
- Certainly, the courts have upheld that the time period shall start from the date of electronic issuance of order but it is advisable to write a letter to the assessing officer praying for uploading the order on GSTN portal, well in advance.
6. The assessee shall never sleep over his rights and especially when he is in the possession of physical copy of the order. - Also, Hon’ble Andhra Pradesh HC has already upheld that manual filing of appeal is in accordance with law. Refer blog No. 25.
Ref: W.P. (C) Nos. 8960, 8966, 8977 & 9052 of 2021; Kerala HC