2026-VIL-992-TEL
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SGST High Court Cases

GST – Appeal period under Section 107(1) and (4) of CGST Act, 2017 – Computation of period of limitation from date of order-in-original – Delay in uploading Form GST DRC-07 – Appellant preferred appeal on 30.03.2024 against order-in-original dated 30.10.2023 relating to tax period 2018-19. Form GST DRC-07 was uploaded on 11.03.2024 - Appellate authority rejected appeal as time barred reckoning period from date of order-in-original, treating appeal as being beyond condonable period of one month over three months period prescribed under Section 107(1) and (4) – Whether appeal period is computed from date of order-in-original or from date of uploading of Form GST DRC-07 when there is delay in uploading summary of order – HELD – Ordinarily summary of order is uploaded same day or following day after passing of order-in-original and period of limitation is counted from date of communication of order-in-original. However, when summary of order is delayed in uploading due to inherent defect in proceedings and assessee has filed appeal on bona fide belief that appeal would lie upon uploading of Form GST DRC-07, such inherent defect should enure to benefit of assessee. In circumstances where delay exists in uploading Form GST DRC-07, matter should be remitted to appellate authority to take fresh decision on appeal in accordance with law. Procedural defect in uploading form cannot be visited upon assessee – Impugned order-in-appeal setting aside appeal as time barred is set aside and matter is remitted to appellate authority to entertain appeal on merits taking into account observations made – The petition is allowed by remand
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