Otsuka Pharmaceutical India (P) Ltd. v. UOI & Ors.

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The Tax Publishers 2024 TaxPub(GST) 881 (Guj-HC) Appeal rejected on the ground of delay - Refund of unutilised input tax credit - difference between the value of exports as mentioned in the invoice and the shipping bill - HELD THAT:- On perusal of Rule 108 of Central Goods & Service Tax Rules, 2017, it is clear that the petitioner is required to submit decision or order appealed against within seven days of filing of appeal under sub-rule (1) and final acknowledgment indicating appeal number is to be issued in Form GST APL-02 by the appellate authority. Therefore, literally applying Rule 108(3) by the appellate authority was justified in rejecting the appeals on the ground of delay. As the GST Council has agreed to recommendations of the Law Committee which provides that when an order which is appealed against is issued or uploaded on the common portal and the same can be viewed by the appellate authority, requirement of submission by the appellant of a certified copy of such an uploaded order to vouch for its authenticity would be insignificant in view of availability of the order online. Therefore, considering such recommendation, amendment which is clarificatory in nature, has come into effect from 26th December, 2022 on the statute - In view of the above amendment which would have a retrospective effect as the same is a clarificatory in nature and therefore, the impugned order passed by the appellate authority rejecting the appeal on the ground of delay would not survive. The impugned order is, accordingly, quashed and set aside and the matter is remanded back to the appellate authority to pass a fresh de novo order on merits after giving opportunity of hearing to the petitioner. Petition disposed off by way of remand. G169466 IN THE GUJARAT HIGH COURT BHARGAV D. KARIA & NIRAL R. MEHTA JJ. Otsuka Pharmaceutical India (P) Ltd. v. UOI & Ors. R/Special Civil Application No. 13209 of 2023 with R/Special Civil Application No. 13210 of 2023 with R/Special Civil Application No. 13212 of 2023 with R/Special Civil Application No. 13213 of 2023 with R/Special Civil Application No. 13215 of 2023 27 March, 2024 Petitioner(s) No. 1 : Uchit N Sheth(7336) Respondent(s) No. 1 by: None Respondent(s) No. 2,3,4 by: Siddharth H Dave(5306) SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 881 (Guj-HC)

Appeal rejected on the ground of delay - Refund of unutilised input tax credit - difference between the value of exports as mentioned in the invoice and the shipping bill - HELD THAT:- On perusal of Rule 108 of Central Goods & Service Tax Rules, 2017, it is clear that the petitioner is required to submit decision or order appealed against within seven days of filing of appeal under sub-rule (1) and final acknowledgment indicating appeal number is to be issued in Form GST APL-02 by the appellate authority. Therefore, literally applying Rule 108(3) by the appellate authority was justified in rejecting the appeals on the ground of delay.

As the GST Council has agreed to recommendations of the Law Committee which provides that when an order which is appealed against is issued or uploaded on the common portal and the same can be viewed by the appellate authority, requirement of submission by the appellant of a certified copy of such an uploaded order to vouch for its authenticity would be insignificant in view of availability of the order online. Therefore, considering such recommendation, amendment which is clarificatory in nature, has come into effect from 26th December, 2022 on the statute - In view of the above amendment which would have a retrospective effect as the same is a clarificatory in nature and therefore, the impugned order passed by the appellate authority rejecting the appeal on the ground of delay would not survive.

The impugned order is, accordingly, quashed and set aside and the matter is remanded back to the appellate authority to pass a fresh de novo order on merits after giving opportunity of hearing to the petitioner.

Petition disposed off by way of remand.

G169466

IN THE GUJARAT HIGH COURT

BHARGAV D. KARIA & NIRAL R. MEHTA JJ.

Otsuka Pharmaceutical India (P) Ltd. v. UOI & Ors.

R/Special Civil Application No. 13209 of 2023 with R/Special Civil Application No. 13210 of 2023 with R/Special Civil Application No. 13212 of 2023 with R/Special Civil Application No. 13213 of 2023 with R/Special Civil Application No. 13215 of 2023

27 March, 2024

Petitioner(s) No. 1 : Uchit N Sheth(7336)

Respondent(s) No. 1 by: None

Respondent(s) No. 2,3,4 by: Siddharth H Dave(5306)