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INDIAN POTASH LIMITED vs. DEPUTY COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

T. Shrayashree

Harish Bindumadhavan E.

Res. Counsel

K. Vasanthamala

Petitioner / Applicant	INDIAN POTASH LIMITED
Respondent	DEPUTY COMMISSIONER (ST) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jun 3, 2024
Order No.	W. P. Nos. 12101, 12103 & 12105 of 2024
Citation	2024(6) TAXREPLY 9810
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ORDER
COMMON ORDER In these three writ petitions, the petitioner seeks a direction to the first respondent to accept the respective appeals by treating the date of filing the appeal as 18.06.2021. 2. In the above cases, refund rejection orders were issued against the petitioner in relation to claims for refund of IGST on ocean freight. All three appeals were presented on 18.06.2021 before the appellate authority. As per Rule 108(3) of applicable GST Rules, the petitioner was required to file a hard copy of the impugned order within seven days of presentation of the appeal. This requirement was not complied with until 02.02.2024. 3. Learned counsel for the petitioner relied on a judgment of this Court in M/s.PKV Agencies v. The Appellate Deputy Commissioner (GST) (Appeals), Vellore, (PKV Agencies) , 2023 (2) TMI 932 to contend that Rule 108(3) is a purely procedural requirement and that the appeal is required to be processed provided the appeal was filed within time. ....