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Case Summary: M/S Hitachi Energy India Ltd Vs. State GST
Authority
Application
No. WP. No. 14785 of 2024
Court: High Court
of Karnataka
Date: 19.06.2024
Facts of
the Case: Petition
·
Filed under
Articles 226 and 227 of the Constitution of India.
·
Seeks to quash
the order dated December 26, 2023, passed by the third respondent (R3) in the
matter of GST Appeal No. 106/2022-23 for February 2020.
·
Requests
the restoration of GST Appeal No. 106/2022-23.
·
Challenges
the refund rejection order dated March 3, 2022.
·
Seeks a
refund of excess tax of Rs. 1,782/- along with consequential interest as per
Section 56 of the CGST Act, 2017.
Key Facts
·
The refund
order for the petitioner was rejected on March 3, 2022.
·
The appeal
was filed through the GST common portal on June 3, 2022.
·
The appeal
was dismissed because it was filed beyond the condonable time limit specified
under Section 107(4) of the CGST Act.
Submissions
by Petitioner:
·
The
petitioner argued that the delay in filing the appeal should be condoned as it
was filed within the time limit once the date of acknowledgment of the appeal
(June 3, 2022) was considered, rather than the date of physical filing (January
25, 2023).
·
The
petitioner highlighted that the substitution of sub-rule (3) of Rule 108 of the
CGST Rules was intended to provide clarity and had retrospective effect.
Submissions
by Respondent:
·
The
respondent's primary argument was that the appeal was not filed within the
prescribed time limit and thus was rightly dismissed.
Judgment:
·
The court
set aside the impugned order dated December 26, 2023.
·
Recognized
June 3, 2022, as the correct date of filing of the appeal based on the GST
common portal acknowledgment, not January 25, 2023.
·
Condoned
the delay and remitted the matter back to the Appellate Authority for
reconsideration.
·
Ordered the
parties to appear before the Appellate Authority on July 8, 2024.
Summary:
In the High
Court of Karnataka at Bengaluru, M/S Hitachi Energy India Ltd filed a writ
petition seeking to quash an order dismissing their GST appeal due to late
filing. The court acknowledged that the appeal was initially submitted online
within the appropriate timeframe and that the delay in physical submission
should not invalidate it. The court set aside the dismissal order, condoned the
delay, and remitted the case to the Appellate Authority for reconsideration,
directing both parties to appear on July 8, 2024.
Disclaimer: All the Information is based on the notification, circular and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
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