Order Date – 12 February 2024

Parties: Visible Alpha Solutions India Private Limited Vs Commissioner, CGST Appeals, Noida and Another

Facts –

• The Petitioner, Visible Alpha Solutions India Private Limited, field two appeals electronically and uploaded on the common portal in FORM GST APL-01 and the same was rejected on the ground that the same were time barred, as the self-certified copy of the decision or order was not made available within time as per proviso to Rule 108 of the Central Goods and Services Tax Rules, 2017.

Issue –

• Whether the petitioner is required to file self- certified copy of the decision?

Order –

• The Single Bench of Hon’ble High Court observed that the appeal was electronically filed within the time permitted, that is, three months as per Section 107 of the Central Goods and Services Tax Act, 2017. Furthermore, the first and second proviso to Rule 108 of the Rules would not apply, as is clear from the literal interpretation of the first proviso itself.
• In light of the above, the impugned order dated October 18, 2023 is quashed and set aside with a direction upon the appellate authority to de novo hear the appeals filed by the petitioner and pass a reasoned order on merits within a period of three months from date.
• The writ petition is allowed.