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April 2024

Goods And Services Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang, Chartered Accountants
Reading Time 5 mins

HIGH COURT

95 Star Health and Allied Insurance Co. Ltd. vs. State of Haryana

(2024) 15 Centax 468 (P&H.)

Date of Order: 25th January, 2024

The appeal cannot be rejected merely on the ground of limitation where it was filed electronically within the time period but the same was submitted physically beyond the prescribed time limit of 7 days as per Rule 108(3) of CGST Rules, 2017.

FACTS

Petitioner filed three appeals electronically on 27th May, 2022 before the appellate authority. Later, the same was filed manually on 10th June, 2022. Subsequently, all three appeals were rejected by the respondent on the ground that a self-certified copy of the order was not submitted by the petitioner within a period of 7 days as prescribed under Rule 108(3) of CGST Rules 2017. Aggrieved, a petition was filed before the Hon’ble High Court.

HELD

It was held that since the procedure prescribed in Rule 108(3) of CGST Rules, 2017 has been modified to consider the date of issuing provisional acknowledgement as the date

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