Rejection of Appeal for NonSubmission of Certified Copy of OrderValidity ofD. Ramachandra Rao

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The Tax Publishers GST--Appeal Rejection of Appeal for Non-Submission of Certified Copy of Order--Validity of D. Ramachandra Rao The learned tries to analyse an issue as to whether rejection of appeal on the ground of non-submission of certified copy of the appealed against is sustainable in law. 1. Introduction Section 107 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") deals with provisions relating to Appeals to Appellate Authority. As per sub-section (1) of section 107 of the CGST Act, any person aggrieved by any decision or order passed under the Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. The appeal to the Appellate Authority shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf. It is provided under first proviso to rule 108(3) that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Also, as per Explanation to rule 108, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Appeal

Rejection of Appeal for Non-Submission of Certified Copy of Order--Validity of

D. Ramachandra Rao

The learned tries to analyse an issue as to whether rejection of appeal on the ground of non-submission of certified copy of the appealed against is sustainable in law.

1. Introduction

Section 107 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") deals with provisions relating to Appeals to Appellate Authority.

As per sub-section (1) of section 107 of the CGST Act, any person aggrieved by any decision or order passed under the Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

The appeal to the Appellate Authority shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf.

It is provided under first proviso to rule 108(3) that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.

Also, as per Explanation to rule 108, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.