Time period to file appeal would start only when order was uploaded on GST portal: HC

Case Details: Navya Foods (P.) Ltd. v. Superintendent of Central Tax - [2022] 142 taxmann.com 444 (Andhra Pradesh)

Judiciary and Counsel Details

• • C. Praveen Kumar & Smt. V. Sujatha, JJ.
  • Karthik Ramana Puttamreddy, Adv. for the Petitioner.
  • B.V.S. Chalapati Rao, Adv. for the Respondent.

Facts of the Case

The petitioner was a Private Limited Company engaged in manufacture of jams, fruit jellies etc. The department found that GST returns were filed beyond due dates and a show cause notice was issued to the petitioner demanding payment of interest and penalty.

Subsequently, a physical assessment order was served which confirmed the amount of interest and penalty higher than the amount actually proposed in the show cause notice. The petitioner filed appeal against the order but the same was rejected as appeal was filed beyond the period of limitation. It field writ petition against the same.

High Court Held

The Honorable High Court observed that the appeal is required to be filed in electronic mode only and if any other mode is prescribed, then the same is required to be notified by way of a notification. There was nothing on record to show that any notification was issued prescribing any other mode by which an appeal could be filed.

Therefore, the time period for filing appeal would start only when the order is uploaded on GST portal. Thus, the order of Appellate Authority was to be set aside and matter was remanded for adjudication on merits.