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The period of limitation did not start till the order passed by the adjudicating authority was uploaded on the GST portal, therefore the appellate authority was not justified in rejecting the appeal on the ground of limitation

Section 107 of the CGST Act, 2017— Appeal--- Condonation of Limitation Period -- The petitioner prayed for quashing the order dated 01.05.2019 rejecting the appeal on the ground of being beyond limitation period in violation of section 107 of the Act and remand the matter to the adjudicating authority to decide the matter on merits. The petitioner filed a refund application for claiming the refund of IGST paid on supplies made to the SEZ. The respondent adjudicating authority examined the application and issued a deficiency memo for curing the defects, which could not be corrected at the end of SEZ. The petitioner, therefore, requested to process the remaining refund, which was sanctioned. The said order not uploaded on GST Portal. He afterwards received endorsed copies of the invoices from SEZ and thereafter, requested the authority for considering additional refund, which was denied by the authority. He was advised to file a fresh refund application but he could not do so as the GST portal does not allow filing of refund application for same month twice and when the first refund application is not closed. The petitioner approached the department and even lodged the grievance on the GST portal. The petitioner appealed against the adjudication order but same was rejected on the ground of the appeal being time barred.
Held that:-The Hon’ble High Court allowed the petition, setting aside the order passed by the appellate Authority. Directed the delay in preferring the appeal manually to be condoned and remanded the matter back to the authority to decide the same afresh de novo on merits after giving adequate opportunity of hearing.—Gujarat State Petronet Limited Vs. Union of India Through Secretary [2020] 22 TAXLOK.COM 152 (Gujarat)