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HITACHI ENERGY INDIA LIMITED vs. STATE OF KARNATAKA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S SUNIL DUTT YADAV
Pet. Counsel
Syed M. Peeran
Rohan Karia
Res. Counsel
Shamanth Naik

Petitioner / Applicant

HITACHI ENERGY INDIA LIMITED
Respondent STATE OF KARNATAKA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Jun 19, 2024
Order No.

WRIT PETITION NO. 14881 OF 2024 (T-RES)

Citation

2024(6) TAXREPLY 10042
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ORDER

ORDER The petitioner has sought for issuance of writ of certiorari to set aside the impugned order at Annexure-'A' dated 26.12.2023, whereby the appeal filed under Section 107 (11) of the KGST/CGST Act, 2017 ('the Act' for brevity) was dismissed on the ground that the appeal was filed beyond time and the delay was such that it would be beyond the time that was condonable under Section 107 (4) of the Act. 2. The facts on record would indicate that the refund order of the petitioner came to be rejected on 03.03.2022 which order was served on the petitioner on 03.03.2022. The appeal was filed through online mode, i.e. GST common portal on 03.06.2022 as is evident from the Form GST-APL-01. 3. The appeal is required to be filed under Section 107 read with Rule 108 of the CGST Rules, 2017 within a period of three months from the date on which the decision or order was communicated. Section 107 (1) of the CGST Act reads as follows:- "107-Appeals to Appe....

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