Rule 108 CGST Rules | Self-Certified Copy Of Order Under Challenge Not Required For Appeals
The Allahabad High Court ruled that the provision of a self-certified copy of the order does not apply to the petitions filed electronically under Section 107 of the Central Goods and Service Tax Act, 2017 read with Rule 108 of the Central Goods and Services Tax Rules, 2017.
Section 107 of the Central Goods and Services Tax Act, 2017 furnishes for remedy of petition to any person dissatisfied with any order passed under the Act. Rule 108 of the Central Goods and Services Tax Rules, 2017 furnishes that the petition under Section 107 should be filed in FORM GST APL-01, including with the pertinent documents, either electronically or otherwise as may be notified by the Commissioner.
The provision to rule 108 of the CGST rules furnishes that if an order appealed against does not get uploaded on the common portal then the self-certified copy of that should get filed within 7 days of filing a petition in FORM GST APL-01. Another provision furnishes that when the self-certified copy of an order appealed against does not get filed within 7 days of filing a petition in FORM GST APL-01, the filing date shall be acknowledged as the filing date of the appeal.
Under Section 107 of the Central Goods and Service Tax Act, 2017 the petition that the applicant filed was rejected via the Commissioner, CGST (Appeals), NOIDA on the basis that they were time-restricted since the self-certified copy of the order under the challenge was not available in 7 days of plea filing under the provision of rule 108 of the Central Goods and Services Tax Rules, 2017.
Applicants counsel furnished that if a petition is being filed electronically under Rule 108 of the CGST Rules and uploaded on the common portal in FORM GST APL-01, there is no need to file a self-certified copy of the order. It contended that the provision for filing the rule applied merely if the petition needed to be uploaded on the common portal.
