The Tax Publishers 2022 TaxPub(GST) 1513 (Bom-HC) : (2022) 108 ITPJ (G) 0509

CENTRAL GOODS SERVICE TAX ACT, 2017

Section 107 Rule 26

Only on the date on which the signature of the issuing authority was put on the Order for the purpose of attestation, time to file appeal to the appellate authority would commence from that date.

Appeal to appellate authority - Limitation period - Order issued without digital signature - Maintainability

Assessee challenged order of appellate authority by which his appeal was dismissed on the ground that appeal was not filed within a period of three months. Assessee submitted that impugned order was not signed by the revenue authority who had issued the order. The said order was merely uploaded on the GST Portal without any signature and that the limitation period for filing the appeal against the order for cancellation of registration never began because the order was not signed in accordance with the Rules. Held: The order in original was not digitally signed. In the affidavit in reply it was specifically stated that the show cause notice was digitally signed by the issuing authority but when it refers to the order in original dated 14-11-2019 there is total silence about any digital signature being put by the issuing authority. Only on the date on which the signature of issuing authority was put on the Order, dated 14-11-2019 for the purpose of attestation, time to file appeal would commence. Hence, order passed by the appellate authority was quashed and set aside.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. :



IN THE BOMBAY HIGH COURT

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